Kubin Company's relevant range of production is 23,000 to 27,500 units. When it produces and sells 25,250 units, its average costs per unit are as follows: Average Cost per Unit Direct materials Direct labor 8.30 $5.30 2.80 6.30 Variable manufacturing overhead Fixed manufacturing overhead Fixed selling expense Fixed administrative expense Sales commissions Variable administrative expense $4.80 $3.80 $2.30 $1.80 Required: 1. For financial accounting purposes, what is the total amount of product costs incurred to make 25,250 units? 2. For financial accounting purposes, what is the total amount of period costs incurred to sell 25,250 units? 3. For financial accounting purposes, what is the total amount of product costs incurred to make 27,500 units? 4. For financial accounting purposes, what is the total amount of period costs incurred to sell 23,000 units? (For all requirements, do not round intermediate calculations.) 1. Total amount of product costs 343,400 2. Total amount of period costs incurred 320,675 3. Total amount of product costs 4. Total amount of period costs