4. PepsiCo Food Company's annual production capacity is 100,000 units. When PepsiCo produces and sells 75,200 units, its average costs per unit are as follows: Average Cost per Unit Direct materials $ 4.50 Direct labor $ 5.59 Variable manufacturing overhead $ 2.99 Fixed manufacturing overhead $ 11.50 Fixed selling expense $ 2.55 Fixed administrative expense $ 1.90 Sales commissions $ 1.05 Variable administrative expense $ 0.35 For PepsiCo's financial reporting purposes, the total amount of product costs incurred to make 75,250 units is