Kubin Companys relevant range of production is 19,000 to 20,000 units. When it produces and sells 19,500 units, its average costs per unit are as follows:

	Average Cost per Unit
Direct materials	$	7.90
Direct labor	$	4.90
Variable manufacturing overhead	$	2.40
Fixed manufacturing overhead	$	5.90
Fixed selling expense	$	4.40
Fixed administrative expense	$	3.40
Sales commissions	$	1.90
Variable administrative expense	$	1.40

Required:

A. For financial accounting purposes, what is the total amount of product costs incurred to make 19,500 units?

B. For financial accounting purposes, what is the total amount of period costs incurred to sell 19,500 units?

C. For financial accounting purposes, what is the total amount of product costs incurred to make 20,000 units?

D. financial accounting purposes, what is the total amount of period costs incurred to sell 19,000 units?