Kubin Companys relevant range of production is 13,000 to 18,000 units. When it produces and sells 15,500 units, its average costs per unit are as follows:

	Average Cost per Unit
Direct materials	$ 7.40
Direct labor	$ 4.40
Variable manufacturing overhead	$ 1.90
Fixed manufacturing overhead	$ 5.40
Fixed selling expense	$ 3.90
Fixed administrative expense	$ 2.90
Sales commissions	$ 1.40
Variable administrative expense	$ 0.90

For financial accounting purposes, what is the total amount of period costs incurred to sell 13,000 units?