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	$ 5.00
Direct labor	$ 2.50
Variable manufacturing overhead	$ 1.40
Fixed manufacturing overhead	$ 4.00
Fixed selling expense	$ 2.00
Fixed administrative expense	$ 2.20
Sales commissions	$ 1.20
Variable administrative expense	$ 0.45

1. For financial accounting purposes, what is the total amount of product costs incurred to make 10,000 units?(Do not round intermediate calculations.)