Lagle Corporation has provided the following information: Cost Cost per per Period Unit Direct materials $5.20 Direct labor $ 3.80 Variable manufacturing overhead $ 1.35 Fixed manufacturing overhead $ 7,600 Sales commissions $1.70 Variable administrative expense $0.30 Fixed selling and administrative expense $5,000 For financial reporting purposes, the total amount of period costs incurred to sell 4,000 units is $5,000 $8,000 $13,000 $7.600