Kubin Company$$s relevant range of production is $17,000$ to $26,500$ units. When it produces and sells $21,750$ units, its average costs per unit are as follows:

Average Cost per Unit

Direct materials $ $7\mathrm{.}80$

Direct labor $ $4\mathrm{.}80$

Variable manufacturing overhead $ $2\mathrm{.}30$

Fixed manufacturing overhead $ $5\mathrm{.}80$

Fixed selling expense $ $4\mathrm{.}30$

Fixed administrative expense $ $3\mathrm{.}30$

Sales commissions $ $1\mathrm{.}80$

Variable administrative expense $ $1\mathrm{.}30$

Required:

$1.$ For financial accounting purposes, what is the total amount of product costs incurred to make $21,750$ units?

$2.$ For financial accounting purposes, what is the total amount of period costs incurred to sell $21,750$ units?

$3.$ For financial accounting purposes, what is the total amount of product costs incurred to make $26,500$ units?

$4.$ For financial accounting purposes, what is the total amount of period costs incurred to sell $17,000$ units?