Balerio Corporation's relevant range of activity is 9,000 units to 14,000 units. When it produces and sells 11,000 units, its average costs per unit are as follows: Average Cost per Unit Direct materials $ 7.30 Direct labor $ 3.90 Variable manufacturing overhead $ 2.20 Fixed manufacturing overhead $ 14.10 Fixed selling expense $ 2.65 Fixed administrative expense $ 1.70 Sales commissions $ 0.50 Variable administrative expense $ 0.40 Required: a. For financial reporting purposes, what is the total amount of product costs incurred to make 11,000 units