Variable costs are:

Direct material $$2$

Direct labor $$3$

Manufacturing overhead $$0\mathrm{.}50$

Selling expenses $$4$

Fixed costs are:

Manufacturing overhead $$3,000$

Administrative expenses $$6,000$

The product cost for $500$ units is:

$$7,750$

$$5,750$

$$2,750$

$$4,750$