10 Dake Corporation's relevant range of activity ts 2,800 units to 6,000 units. When it produces and sells 4,400 units, ns average costs per unit are as follaws Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Fixed selling expense Fixed administrative expense Sales comnissions Variable administrative expense Average Cost per Unit $6,95 $3.08 $1.79 $2.50 $1.e9 $0.79 $0.8e $8.70 If 3.400 units are produced, the total amount of direct manufacturing cost incurred is closest to Multiple Choice O $33830 $39610 $48,110 $42,330