A company produces and sells 10,000 units and its unit costs are as follows:

Amount

Per Unit

Direct materials $6.00

Direct labor $3.50

Variable manufacturing overhead $1.50

Fixed manufacturing overhead $4.00

Fixed selling expense $3.00

Fixed administrative expense $2.00

Sales commissions $1.00

Variable administrative expense $0.50

For financial accounting purposes what is the total amount of period costs incurred to make 10,000 units? Show work and formulas