The relevant range of production for Hallergan Corporation is 25,000 to 33,500 units. When Hallergan Corporation produces and sells 29,250 units, its average costs per unit are as follows: Average Cost per Unit Direct materials $ 8.50 Direct labor $ 5.50 Variable manufacturing overhead $ 3.00 Fixed manufacturing overhead $ 6.50 Fixed selling expense $ 5.00 Fixed administrative expense $ 4.00 Sales commissions $ 2.50 Variable administrative expense $ 2.00 Required: 1. For financial accounting purposes, what is the total amount of product costs incurred to make 29,250 units