Kubin Company's relevant range of production is 16,000 to 24,500 units. When it produces and sells 20,250 units, its average costs per unit are as follows:

Average Cost per Unit Direct materials$7.70 Direct labor$4.70 Variable manufacturing overhead$2.20 Fixed manufacturing overhead$5.70 Fixed selling expense$4.20 Fixed administrative expense$3.20 Sales commissions$1.70 Variable administrative expense$1.20

Required:

1. For financial accounting purposes, what is the total amount of product costs incurred to make 20,250 units?