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 $7.00 Direct labor $4.50 Variable manufacturing overhead $1.40 Fixed manufacturing overhead $4.00 Fixed selling expense $4.00 Fixed administrative expense $2.10 Sales commissions $1.10 Variable administrative expense $0.55 Foundational 1-1 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.)