lagle corporation has provided the following information: cost per unit cost per period direct materials $ 4.85 direct labor $ 3.35 variable manufacturing overhead $ 1.35 fixed manufacturing overhead $ 8,000 sales commissions $ 1.50 variable administrative expense $ 0.45 fixed selling and administrative expense $ 4,400 for financial reporting purposes, the total amount of period costs incurred to sell 4,000 units is closest to: