[The following information applies to the questions displayed below.] Martinez Company's relevant range of production is 8,500 units to 13,500 units. When it produces and sells 11,000 units, its unit costs are as follows: Amount Per Unit Direct materials $6.40 Direct labour $3.90 Variable manufacturing overhead $1.40 Fixed manufacturing overheadi $4.40 Fixed selling expense $3.40 Fixed administrative expense $2.10 Sales commissions $1.10 Variable administrative expense $0.55 Required: 1. For financial accounting purposes, what is the total amount of product costs incurred to make 11,000 units? Total product cost