$\backslash$table$[[$Direct materials,$$8\mathrm{.}00],[$Direct labor.,$$5\mathrm{.}00],[$Variable manufacturing overhead,$$1\mathrm{.}00],[$Fixed manufacturing overhead.,$$6\mathrm{.}00],[$Fixed selling expense.,$$3\mathrm{.}50],[$Fixed administrative expense,$$2\mathrm{.}50],[$Sales commissions,$$4\mathrm{.}00],[$Variable administrative expense.,$$1\mathrm{.}00]]$

Required:

For financial accounting purposes, what is the total amount of product costs incurred to make $25,000$ units? What is the total amount of period costs incurred to sell $25,000$ units?