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$5.80Direct labor$3.30Variable manufacturing overhead$1.50Fixed manufacturing overhead$4.00Fixed selling expense$2.80Fixed administrative expense$2.00Sales commissions$1.00Variable administrative expense$0.50

1. For financial accounting purposes, what is the total amount of product costs incurred to make 10,000 units? don't round