Martinez Companys relevant range of production is 9,500 units to 14,500 units. When it produces and sells 12,000 units, its unit costs are as follows: Amount Per Unit Direct materials $ 6.00 Direct labour $ 3.50 Variable manufacturing overhead $ 2.0 Fixed manufacturing overhead $ 4.00 Fixed selling expense $ 3.00 Fixed administrative expense $ 2.00 Sales commissions $ 1.00 Variable administrative expense $ 0.60 Required: For financial accounting purposes, what is the total amount of product costs incurred to make 12,000 units