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Mercer Ltd . makes and sells 1 0 , 7 1 0 units. Average costs PER UNIT at that level were: Direct materials $ 3

Mercer Ltd. makes and sells 10,710 units. Average costs PER UNIT at that level were:
Direct materials $3.00
Direct labor $3.50
Variable manufacturing overhead $1.50
Fixed manufacturing overhead $4.00
Fixed selling costs $3.00
Fixed administrative costs $2.00
Sales commissions $3.00
Variable administrative expense $0.50
What was the total product costs incurred during the period? (enter as whole number

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