Kubin Companys relevant range of production is 26,000 to 35,500 units. When it produces and sells 30,750 units, its average costs per unit are as follows:

	Average Cost per Unit
Direct materials	$	8.60
Direct labor	$	5.60
Variable manufacturing overhead	$	3.10
Fixed manufacturing overhead	$	6.60
Fixed selling expense	$	5.10
Fixed administrative expense	$	4.10
Sales commissions	$	2.60
Variable administrative expense	$	2.10

Required:

1. For financial accounting purposes, what is the total amount of product costs incurred to make 30,750 units?

2. For financial accounting purposes, what is the total amount of period costs incurred to sell 30,750 units?

3. For financial accounting purposes, what is the total amount of product costs incurred to make 35,500 units?

4. For financial accounting purposes, what is the total amount of period costs incurred to sell 26,000 units?

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