Panther Corporation has provided the following information:

Cost per UnitCost per Period

Direct materials$6.25

Direct labor$2.90

Variable manufacturing overhead$1.30

Fixed manufacturing overhead $16,000

Sales commissions$1.50

Variable administrative expense$0.45

Fixed selling and administrative expense $7,500

a. For financial reporting purposes, what is the total amount of product costs incurred to make 5,000 units?