234569 7 Average Cost per Unit 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: 1234567 8 9 10 11 12 13 15 16 17 10 Direct materials $6.00 Direct labor $3.50 Variable manufacturing overhead $1.50 Fixed manufacturing overhead $4.00 Fixed selling expense $3.00 Fixed administrative expense $2.00 Sales commissions $1.00 Variable administrative expense $0.50 Required: 1. For financial accounting purposes, what is the total amount of product costs incurred to make 10,000 units