Glew corporation has provided the following information: cost per unit cost per period direct materials $ 6.00 direct labor $ 3.35 variable manufacturing overhead $ 1.75 fixed manufacturing overhead $ 8,800 sales commissions $ 1.00 variable administrative expense $ 0.40 fixed selling and administrative expense $ 4,000 for financial reporting purposes, the total amount of period costs incurred to sell 4,000 units is closest to: