ABC Company's relevant range of activity is 2,000 units to 6,000 units. When it produces and sells 4,000 units, its average costs per unit are as follows: Direct materials Direct labor Average Cost per Unit $6.55 $3.50 Variable manufacturing overhead $1.40 Fixed manufacturing overhead $2.60 Fixed selling expense $0.70 Fixed administrative expense $0.40 Sales commissions $1.50 Variable administrative expense $0.45 For financial reporting purposes, the total amount of product costs incurred to make 4,000 units is closest to: