Gisele Corporation has provided the following information: Cost per Unit Cost per Period Direct materials $ 5.30 Direct labor $ 3.75 Variable manufacturing overhead $ 1.35 Fixed manufacturing overhead $ 36,000 Sales commissions $ 0.70 Variable administrative expense $ 0.60 Fixed selling and administrative expense $ 12,000 Required: For financial reporting purposes, what is the total amount of product costs incurred to make 8,000 units? If 9,000 units are produced, what is the total amount of manufacturing overhead costs incurred