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 period costs incurred to sell 20,000 units? Total period cost Amount Per Unit Direct materials $ 6.12 Direct labour $3.62 Variable manufacturing overhead $ 1.62 Fixed manufacturing overhead $ 5.12 Fixed selling expense $ 4.12 Fixed administrative expense $ 3.12 Sales commissions $ 1.62 Variable administrative expense $ 0.81