Peach Corporation has provided the following information:

	Cost per Unit	Cost per 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

For financial reporting purposes, the total amount of product costs incurred to make 5,000 units is closest to: