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: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Fixed selling expense Fixed administrative expense Sales commissions Variable administrative expense Average Cost Per Unit $ 7.00 $ 4.50 $ 1.40 $ 4.00 $ 4.00 $2.10 $ 1.10 $ 0.55 Required: 1. For financial accounting purposes, what is the total amount of product costs incurred to make 10,000 units? Note: Do not round intermediate calculations. Total product cost