Peach Corporation has provided the following information: Cost per Cost per Unit Period Direct materials 12.40 Direct labor 7.40 Variable manufacturing overhead 2.50 Fixed manufacturing overhead $20,000 Sales commissions 3.00 Variable administrative expense 1.00 Fixed selling and administrative expense $10,000 expense Fixed selling and administrative expense $10,000 For financial reporting purposes, the total amount of product costs incurred to make 5,000 units is closest to: $20,000 $131,500 O $141,500 O $111,500