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: Required: For financial accounting purposes, what is the total amount of product costs Incurred to make 20,000 units? Total product cost Amount Per Unit Direct materials $ 6.20 Direct labour $ 3.70 Variable manufacturing overhead $ 1,70 Fixed manufacturing overhead $ 5.20 Fixed selling expense $ 4.20 Fixed administrative expense $ 3.20 Sales commissions $1.70 Variable administrative expense $ 0.85