Martinez Company's relevant range of production is 7,800 units to 12,800 units. When it produces and sells 10,300 units, its unit costs are as follows:

Amount

Per UnitDirect materials$7.00Direct labour$3.80Variable manufacturing overhead$1.80Fixed manufacturing overhead$5.00Fixed selling expense$4.00Fixed administrative expense$3.00Sales commissions$2.00Variable administrative expense$0.20

Required:

For financial accounting purposes, what is the total amount of product costs incurred to make 10,300 units?