Panther Corporation has provided the following information: Cost per Period Cost per Unit $ 6.6 $ 3.85 $ 1.5 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Sales commissions Variable administrative expense Fixed selling and administrative expense $ 91,000 $ 0.5 $ 0.5 44,550 For financial reporting purposes, the total amount of product costs incurred to make 9,000 units is closest to