Lagle Corporation has provided the following information: Cost per Cost per Unit Period Direct materials $ 4.95 Direct labor $ 3.30 Variable manufacturing overhead $ 1.65 Fixed manufacturing overhead $ 10,500 Sales commissions. $ 1.20 Variable administrative expense $ 0.40 Fixed selling and administrative expense $ 5,000 For financial reporting purposes, the total amount of period costs incurred to sell 3,500 units is closest to