Direct materials

Direct labor

Cost per Period

Variable manufacturing overhead

Cost per Unit

Cost per Period

Fixed manufacturing overhead

Sales commissions

Variable administrative expense

$$6\mathrm{.}20$

$$3\mathrm{.}70$

$$1\mathrm{.}25$

Fixed selling and administrative expense

$$1\mathrm{.}50$

$$0\mathrm{.}50$

$$10,000$

$$5,000$

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

Multiple Choice

$$55,750$

$$65,750$

$$10,000$

$$70,750$