The respective production range of Kubin Company is 27,000 to 29,000 units. The average costs per unit when it produces and sells 28,000 units are as follows:

	Average Cost per Unit
Direct materials	$	8.70
direct labor	$	5.70
Variable production load	$	3.20
Fixed production load	$	6.70
Fixed selling expense	$	5.20
Fixed administrative expense	$	4.20
Sales commissions	$	2.70
Variable administrative expense	$	2.20

Necessary:

1. For financial accounting purposes, what is the total product cost incurred to make 28,000 units?

2. In terms of financial accounting, what is the total amount of period costs incurred to sell 28,000 units?

3. For financial accounting purposes, what is the total product cost incurred to make 29,000 units?

4. For financial accounting purposes, what is the total amount of period costs incurred to sell 27,000 units?