Bressette Corporation has provided the following information:

Cost per Unit Cost per Period

Direct materials $ $6\mathrm{.}20$

Direct labor $ $3\mathrm{.}70$

Variable manufacturing overhead $ $1\mathrm{.}25$

Fixed manufacturing overhead $ $10,000$

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

Variable administrative expense $ $0\mathrm{.}50$

Fixed selling and administrative expense $ $5,000$

For financial reporting purposes, the total amount of product costs incurred to make $5,000$ units is closest

to