Martinez Company$$s relevant range of production is $15,000$ units to $25,000$ units. When it produces and sells $20,000$ units, its unit costs are as follows:

Amount

Per Unit

Direct materials $ $6\mathrm{.}02$

Direct labour $ $3\mathrm{.}52$

Variable manufacturing overhead $ $1\mathrm{.}52$

Fixed manufacturing overhead $ $5\mathrm{.}02$

Fixed selling expense $ $4\mathrm{.}02$

Fixed administrative expense $ $3\mathrm{.}02$

Sales commissions $ $1\mathrm{.}52$

Variable administrative expense $ $0\mathrm{.}76$

Required:

For financial accounting purposes, what is the total amount of product costs incurred to make $20,000$ units?