Kubin Companys relevant range of production is 29,000 to 33,000 units. When it produces and sells 31,000 units, its average costs per unit are as follows:

	Average Cost per Unit
Direct materials	$	8.90
Direct labor	$	5.90
Variable manufacturing overhead	$	3.40
Fixed manufacturing overhead	$	6.90
Fixed selling expense	$	5.40
Fixed administrative expense	$	4.40
Sales commissions	$	2.90
Variable administrative expense	$	2.40

Required:

3. For financial accounting purposes, what is the total amount of product costs incurred to make 33,000 units?

4. For financial accounting purposes, what is the total amount of period costs incurred to sell 29,000 units?