Glew Corporation has provided the following information: Cost per Unit Cost per Period Direct materials $ 6.00 Direct labor $ 3.35 Variable manufacturing overhead $ 1.75 Fixed manufacturing overhead $ 8,800 Sales commissions $ 1.00 Variable administrative expense $ 0.40 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: