Walsh Corporation has provided the following information: Cost per Unit Cost per Period Direct materials 7.05 Direct labor $ 3.50 Variable manufacturing overhead $ 1.65 Fixed manufacturing overhead 11,000 Sales commissions $ 1.00 Variable administrative expense $ 0.40 Fixed selling and administrative expense $ 5,500 For financial reporting purposes, the total amount of product costs incurred to ma ke 5,000 units is closest to: Select one: a. $11,000 b. $77,000 c. $61,000 d. $72,000