Kubin Company's relevant range of production is 16,000 to 24,500 units. When it
produces and sells 20,250 units, its average costs per unit are as follows:
Direct materials$7.70 Direct labor$4.70 Variable manufacturing overhead$2.20 Fixed manufacturing overhead$5.70 Fixed selling expense$4.20 Fixed administrative expense$3.20 Sales commissions$1.70 Variable administrative expense $1.20
For financial accounting purposes, what is the total amount of period costs incurred to sell 20,250 units?