Panther Corporation has provided the following information: Cost per ( Unit F Direct materials $ 4.85 Direct labor $ 3.35 Variable manufacturing overhead $ 1.35 Fixed manufacturing overhead 9 Sales commissions $ 2.5 Variable administrative expense $ 0.45 Fixed selling and administrative expense 9 For financial reporting purposes, the total amount of period costs units is closest to: Panther Corporation has provided the following information: Cost per ( Unit F Direct materials $ 4.85 Direct labor $ 3.35 Variable manufacturing overhead $ 1.35 Fixed manufacturing overhead 9 Sales commissions $ 2.5 Variable administrative expense $ 0.45 Fixed selling and administrative expense 9 For financial reporting purposes, the total amount of period costs units is closest to