Lagle Corporation has provided the following information: Cost per Cost per Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Sales commissions Variable administrative expense Fixed selling and administrative expense Unit $ 4.85 $ 3.35 $ 1.35 Period $ 8,000 $ 1.50 $ 0.45 $ 4,400 For financial reporting purposes, the total amount of product costs incurred to make 4,000 units is closest to