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 $ 6.60 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Fixed selling expense $ 4.10 $ 1.50 $ 4.00 $ 3.60 Fixed administrative expense Sales commissions $ 2.00 $ 1.00 Variable administrative expense $ 0.50 Foundational 1-1 (Algo) Required: 1. For financial accounting purposes, what is the total amount of product costs incurred to make 10,000 units? (Do not round intermediate calculations.)