Martinez Company$$s relevant range of production is $7,500$ units to $12,500$ units. When it produces and sells $10,000$ units, its average costs per unit are as follows:

Average Cost Per Unit

Direct materials $ $5\mathrm{.}90$

Direct labor $ $3\mathrm{.}40$

Variable manufacturing overhead $ $1\mathrm{.}60$

Fixed manufacturing overhead $ $4\mathrm{.}00$

Fixed selling expense $ $2\mathrm{.}90$

Fixed administrative expense $ $2\mathrm{.}20$

Sales commissions $ $1\mathrm{.}20$

Variable administrative expense $ $0\mathrm{.}45$

Required:

$1.$ For financial accounting purposes, what is the total product cost incurred to make $10,000$ units?

Note: Do not round intermediate calculations.