Kubin Companys relevant range of production is 14,000 to 20,500 units. When it produces and sells 17,250 units, its average costs per unit are as follows:

	Average Cost per Unit
Direct materials	$	7.50
Direct labor	$	4.50
Variable manufacturing overhead	$	2.00
Fixed manufacturing overhead	$	5.50
Fixed selling expense	$	4.00
Fixed administrative expense	$	3.00
Sales commissions	$	1.50
Variable administrative expense	$	1.00

Required:

1. For financial accounting purposes, what is the total amount of product costs incurred to make 17,250 units?

2. For financial accounting purposes, what is the total amount of period costs incurred to sell 17,250 units?

3. For financial accounting purposes, what is the total amount of product costs incurred to make 20,500 units?

4. For financial accounting purposes, what is the total amount of period costs incurred to sell 14,000 units?

1. Total amount of product costs Total amount of period costs incurred Total amount of product costs 4. Total amount of period costs