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?   TOTAL PRODUCT COST?