Martinez Company's relevant range of production is 9,700 units to 14,700 units. When it produces and sells 12,200 units, its unit costs are as follows:
Amount Per Unit
Direct materials $ 5.10
Direct labor $ 2.60
Variable manufacturing overhead $ 1.60
Fixed manufacturing overhead $ 3.10
Fixed selling expense $ 2.10
Fixed administrative expense $ 2.10
Sales commissions $ 1.10
Variable administrative expense $ 0.55
For financial accounting purposes, what is the total amount of product costs incurred to make 12,200 units?