El Corporation has provided the following information:

Time left $0$:$59$:$43$

Cost

Cost per per Unit Period

Direct materials

$$5\mathrm{.}00$

Direct laber

$$4\mathrm{.}35$

Variable manufacturing overhead

$ $2\mathrm{.}95$

Fixed manufacturing overhead

s $4,000$

Sales commissions

s $1\mathrm{.}00$

Variable administrative expense

s $0\mathrm{.}40$

Fixed selling and administrative expense

$$4,000$

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

Select one:

a$.$ $$53,200$

b$.$ $$4,000$

c$.$ $$57,200$

d$.$ $$49,200$