g relevant range of production for Hallergan Corporation is 22,000 to 27,000 units. When Hallergan Corporation produces and sells 24,500 units, its average costs per unit are as follows: Average Cost per Unit Direct materials $ 8.20 Direct labor $ 5.20 Variable manufacturing overhead $ 2.70 Fixed manufacturing overhead $ 6.20 Fixed selling expense $ 4.70 Fixed administrative expense $ 3.70 Sales commissions $ 2.20 Variable administrative expense $ 1.70 Required: 1. For financial accounting purposes, what is the total amount of product costs incurred to make 24,500 units