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: Direct materials Direct labor Variable manufacturing overhead Pixed manufacturing overhead Pixed selling expense Pixed administrative expense Sales commissions Variable administrative expense Average Cost per Unit $ 8.00 $ 5.00 $ 2.50 $ 6.00 $ 4.50 $ 3.50 $ 2.00 $ 1.50 Required: 1. For financial accounting purposes, what is the total amount of product costs incurred to make 23,000 units? 2. 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.) Answer is complete but not entirely correct. 1. 2. Total amount of product costs Total amount of period costs $ 485,500 $ 222.000