Chocolate Corp. started business in 2007, uses a periodic inventory system and uses the weighted average cost method. During 2007, it purchased 75,000 units of inventory at €12 each and sold 30,000 units for €20 each. In 2008, it purchased another 35,000 units at €14 each and sold 38,000 units for €22 each. Its 2008 cost of sales (€ thousands) was closest to:

Dozier company produced and sold 1,000 units during its first month of operations. it reported the following costs and expenses for the month: direct materials $ 69,000 direct labor $ 35,000 variable manufacturing overhead $ 15,000 fixed manufacturing overhead 28,000 total manufacturing overhead $ 43,000 variable selling expense $ 12,000 fixed selling expense 18,000 total selling expense $ 30,000 variable administrative expense $ 4,000 fixed administrative expense 25,000 total administrative expense $ 29,000 required: 1. with respect to cost classifications for preparing financial statements: a. what is the total product cost