Direct materials $ $5\mathrm{.}20$

Direct labor $ $2\mathrm{.}70$

Variable manufacturing overhead $ $1\mathrm{.}50$

Fixed manufacturing overhead $ $4\mathrm{.}00$

Fixed selling expense $ $2\mathrm{.}20$

Fixed administrative expense $ $2\mathrm{.}00$

Sales commissions $ $1\mathrm{.}00$

Variable administrative expense $ $0\mathrm{.}50$

$5.$ If $8,000$ units are produced and sold, what is the total amount of variable costs related to the units produced and sold?