Glew Corporation has provided the following information: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Sales commissions Variable administrative expense Fixed selling and administrative expense Cost Cost per per Unit Period $6.00 $3.35 $1.75 $8,800 $1.00 $0.40 $4,000 For financial reporting purposes, the total amount of product costs incurred to make 4.000 units is closest to: Multiple Choice $57.200 $44,400 ( $8.800 $53.200