Martinez Companys relevant range of production is 8,700 units to 13,700 units. When it produces and sells 11,200 units, Amount Per Unit Direct materials $ 6.40 Direct labor $ 3.90 Variable manufacturing overhead $ 1.40 Fixed manufacturing overhead $ 4.40 Fixed selling expense $ 3.40 Fixed administrative expense $ 2.10 Sales commissions $ 1.10 Variable administrative expense $ 0.55 For financial accounting purposes, what is the total amount of product costs incurred to make 11,200 units? For financial accounting purposes, what is the total amount of period costs incurred to sell 11,200 units?