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