Dake Corporation's relevant range of activity is 2,000 units to 5,000 units. When it produces and sells 3,500 units, its average costs per unit are as follows:

	Average Cost per Unit
Direct materials	$	6.75
Direct labor	$	3.90
Variable manufacturing overhead	$	1.50
Fixed manufacturing overhead	$	4.00
Fixed selling expense	$	1.10
Fixed administrative expense	$	0.80
Sales commissions	$	0.90
Variable administrative expense	$	0.80

For financial reporting purposes, the total amount of product costs incurred to make 3,500 units is closest to: