A partial listing of cost incurred during March at Walsh College is listed. Factory supplies $10,000 Administrative wages and salaries $92,000 Direct materials $114,000 Sales staff salaries $29,000 Factory depreciation $42,000 Corporate headquarters building rent $37,000 Indirect labor $36,000 Marketing $61,000 Direct labor $106,000 The total of the period costs listed above for March is: a. $219,000.00 O b. $527,000.00 O c. $255,000.00 Od. $261,000.00 Walsh Corporation's relevant range of activity is 2,000 to 6,000 units. When it produces and sells 4,000 units, its average costs per unit are as follows: Direct materials $7.10 2 Direct labor $4.91 Variable manufacturing overhead $1.71 Fixed manufacturing overhead $2.03 Fixed selling expense $1.29 Fixed administrative expense $0.25 Sales commissions $1.81 If 2,000 are produced, the total amount of direct manufacturing costs incurred is closest to: O a. $24,020 O b. $27,440 O c. $30,660 d. $28,080