Relevant range of production is 18,000 to 22,000 units. When producing and selling of 20,000 units, the average costs per unit are as follows:

Direct costs: $7 per unit; Direct labor: $4 per unit; Variable Manufacturing overhead: $1.50 per unit; Fixed manufacturing overhead: $5 per unit; Fixed selling expense: $3.50 per unit; Fixed administrative expense: $2.50 per unit; Sales commission: $1 per unit; Variable administrative expense: $0.50 per unit

For financial accounting purposes, what is the total amount of product costs incurred to make 22,000 units?

For financial accounting purposes, what is the total amount of period costs incurred to sell $18,000 units?