4 Dake Corporation's relevant range of activity is 4,100 units to 9,500 units. When it produces and sells 6,800 units, its average costs per unit are as follows: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Fixed selling expense Fixed administrative expense Sales commissions Variable administrative expense Average Cost per Unit $6.70 $3.80 $1.45 $2.50 $1.05 $0.75 $0.85 $0.75 15,800 units are produced, the total amount of direct manufacturing cost incurred is closest to: Multiple Choice $76,270 $69,310 ME GE If 5,800 units are produced, the total amount of direct manufacturing cost incurred is closest to: Multiple Choice $76,270 O $69,310 $60,900 $83,810