1. PepsiCo's relevant range of activity is 7,000 units to 11,000 units. When it produces and sells 9,200 units, its average costs per unit are as follows: Average Cost per Unit Direct materials $ 6.40 Direct labor $ 4.75 Variable manufacturing overhead $ 99 Fixed manufacturing overhead $ 12.50 Fixed selling expense $ 2.55 Fixed administrative expense $ 1.90 Sales commissions $ 1.05 Variable administrative expense $ 0.35 For PepsiCo's financial reporting purposes, the total amount of product costs incurred to make 9,050 units is