According to the page, numbers 3 and 4 are incorrect and I don't see how.

Homework 1 Kubin Company's relevant range of production is 19,000 to per unit are as follows 20,000 units When it produces and sells 19,500 units, its average costs Unit Direct materials Dizect labor Variable manufacturing 7.90 $ 4.90 2.40 overhead Pixed manufacturing overhead Pixed selling expense4.40 Fixed administrative expense Sales commissions ss.90 4 3.40 1.90 ces Variable administrative 1.40 Required: 1 For financial accounting purposes, what is the total amount of product costs incurred to make 19,500 unts? 2 For financial accounting purposes, what is the total amount of period costs incurred to sell 19,500 units? 3. For financial accounting purposes, what is the total amount of product costs incurred to make 20,000 unts? 4 For financial accounting purposes, what is the total amount of period costs incurred to sell 19.000 units? e 19,500 For all requirements, do not round intermediate calculations.) Total amount of product costs Total amount Total amount of product costs Total amount of period of penod costs incurred S 422 5210