Kubin Company's relevant range of production is 20,000 to 23,000 units. When it produces and sells 21,500 units, its average costs per unit are as follows:

Average Cost per UnitDirect materials$8.00Direct labor$5.00Variable manufacturing overhead$2.50Fixed manufacturing overhead$6.00Fixed selling expense$4.50Fixed administrative expense$3.50Sales commissions$2.00Variable administrative expense$1.50

Required:

1. For financial accounting purposes, what is the total amount of product costs incurred to make 21,500 units?

2. For financial accounting purposes, what is the total amount of period costs incurred to sell 21,500 units?

3. For financial accounting purposes, what is the total amount of product costs incurred to make 23,000 units?

4. For financial accounting purposes, what is the total amount of period costs incurred to sell 20,000 units?

(For all requirements, do not round intermediate calculations.)