Required information [The following information applies to the questions displayed below.] Martinez Company's relevant range of production is 9,500 units to 14,500 units. When it produces and sells 12,000 units, its unit costs are as follows: Direct materials Direct labour Variable manufacturing overhead Fixed manufacturing overhead Fixed selling expense Fixed administrative expense Sales commissions Variable administrative expense Amount Per Unit $5.00 $2.50 $1.40 $3.00 $2.00 $ 2.20 $1.20 $0.45 Required: 1. For financial accounting purposes, what is the total amount of product costs incurred to make 12,000 units? Total product cost