Balerio Corporation's relevant range of activity is $8,000$ units to $12,000$ units. When it produces and sells $10,000$ units, its average costs per unit are as follows: Average Cost per Unit Direct materials $$6\mathrm{.}60$ Direct labor $$3\mathrm{.}20$ Variable manufacturing overhead $$1\mathrm{.}50$ Fixed manufacturing overhead $$13\mathrm{.}40$ Fixed selling expense $$2\mathrm{.}30$ Fixed administrative expense $$1\mathrm{.}80$ Sales commissions $$0\mathrm{.}80$ Variable administrative expense $$0\mathrm{.}70$ Required: a$.$ For financial reporting purposes, what is the total amount of product costs incurred to make $10,000$ units? b$.$ If $11,000$ units are sold, what is the variable cost per unit sold? c$.$ If $11,000$ units are sold, what is the total amount of variable costs related to the units sold? d$.$ If the selling price is $$18\mathrm{.}20$ per unit, what is the contribution margin per unit sold? e$.$ What incremental manufacturing cost will the company incur if it increases production from $10,000$ to $10,001$ units?