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 labor Fixed administrative expense Direct materials Variable manufacturing overhead Fixed manufacturing overhead Fixed selling expense Sales commissions $ 5.50 $ 3.00 $ 1.50 $ 4.00 $ 2.50 $ 2.00 $ 1.00 Variable administrative expense $ 0.50 Required: 1. For financial accounting purposes, what is the total product cost incurred to make 10,000 units?