Chac Cost per Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable administrative expense Sales commissions. Fixed selling and administrative expense Cost per Unit Period $ 7.05 $ 3.50 $ 1.65 $ 11,000 $ 1.00 $ 0.40 $ 5,500 For financial reporting purposes, the total amount of product costs incurred to make 5,000 units is closest to Multiple Choice $77,000 O $11,000 $72.000 $61,000