The relevant range of production for Hallergan Corporation is 20,000 to 23,000 units. When Hallergan Corporation produces and sells 21,500 units, its average costs per unit are as follows: Average Cost per Unit $ 8.00 Fixed manufacturing overhead Fixed administrative expense Direct materials Direct labor Variable manufacturing overhead Fixed selling expense Sales commissions $ 5.00 $ 2.50 $ 6.00 $ 4.50 $ 3.50 $ 2.00 Variable administrative expense $ 1.50 Required: 1. For financial accounting purposes, what is the total amount of product costs incurred to make 21,500 units? 2. For financial accounting purposes, what is the total amount of period costs incurred to sell 21,500 units? 3. For financial accounting purposes, what is the total amount of product costs incurred to make 23,000 units? 4. For financial accounting purposes, what is the total amount of period costs incurred to sell 20,000 units? (For all requirements, do not round intermediate calculations.) 1. Total amount of product costs $ 462,250 2. Total amount of period costs incurred $ 247,250 3. Total amount of product costs $ 494,500 4. Total amount of period costs $ 230,000