Martinez Company's relevant range of production is 9,400 units to 14,400 units. When it produces and sells 11,900 units, its unit costs are as follows: Amount Per Unit Direct materials $ 7.00 Direct labour $ 3.40 Variable manufacturing overhead $ 1.90 Fixed manufacturing overhead $ 5.00 Fixed selling expense $ 4.00 Fixed administrative expense $ 3.00 Sales commissions Variable administrative expense $ 2.00 $ 0.50 Required: For financial accounting purposes, what is the total amount of product costs incurred to make 11,900 units? Total product cost