Saxbury Corporation's relevant range of activity is 3,000 units to 7,000 units. When it produces and sells 5,400 units, its average costs per unit are as follows:

	Average Cost per Unit
Direct materials	$	5.30
Direct labor	$	3.55
Variable manufacturing overhead	$	1.60
Fixed manufacturing overhead	$	4.00
Fixed selling expense	$	0.70
Fixed administrative expense	$	0.55
Sales commissions	$	0.45
Variable administrative expense	$	0.45

Required:

a. For financial reporting purposes, what is the total amount of product costs incurred to make 5,400 units?

b. For financial reporting purposes, what is the total amount of period costs incurred to sell 5,400 units?

c. If 6,400 units are sold, what is the variable cost per unit sold? (Round "Per unit" answer to 2 decimal places.)

d. If 6,400 units are sold, what is the total amount of variable costs related to the units sold?