Martinez Company’s relevant range of production is 7,500 units to 12,500 units. When it produces and sells 10,000 units, its average costs per unit are as follows:

Average Cost per Unit
Direct materials $ 6.10
Direct labor $ 3.60
Variable manufacturing overhead $ 1.40
Fixed manufacturing overhead $ 4.00
Fixed selling expense $ 3.10
Fixed administrative expense $ 2.10
Sales commissions $ 1.10
Variable administrative expense $ 0.55
2. For financial accounting purposes, what is the total amount of period costs incurred to sell 10,000 units? (Do not round intermediate calculations.)