Glew Corporation has provided the following information of 20 Cost per Unit Cost per Period S 6.00 3.35 S 1.75 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Sales commissions Variable administrative expense Fixed selling and administrative expense S 8,800 $ 1.00 S 0.40 S 4,000 For financial eporting purposes the total amount of product costs incurred to make 4,000 units is closest to Select one a.$8,800 b. $44,400 c. $53 200 d. $57,200