agle Corporation has provided the following information:

Cost per Unit Cost per Period

Direct materials $ $4\mathrm{.}85$

Direct labor $ $3\mathrm{.}35$

Variable manufacturing overhead $ $1\mathrm{.}35$

Fixed manufacturing overhead $ $8,000$

Sales commissions $ $1\mathrm{.}50$

Variable administrative expense $ $0\mathrm{.}45$

Fixed selling and administrative expense $ $4,400$

For financial reporting purposes, the total amount of period costs incurred to sell $4,000$ units is closest to: