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 product costs incurred to make 4,000 units is closest to:

Multiple Choice

$8,000

$38,200

$50,200

$46,200