Required information [The following information applies to the questions displayed below.] Martinez Company's relevant range of production is 7,500 units to 12,500 units. When it produces and sells 10,000 units, its average costs per unit are as follows: Average Cost per Unit Fixed administrative expense Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Fixed selling expense Sales commissions $ 6.90 $ 4.40 $ 1.50 $ 4.00 $ 3.90 $ 2.00 $ 1.00 Variable administrative expense $ 0.50 Required: 1. For financial accounting purposes, what is the total amount of product costs incurred to make 10,000 units? (Do not round intermediate calculations.)