[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 Direct materials $5.60 Direct labor $3.10 Variable manufacturing overhead $1.40 Fixed manufacturing overhead $4.00 Fixed selling expense $2.60 Fixed administrative expense $2.20 Sales commissions $1.20 Variable administrative expense $0.45 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.) Total product cost