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Perteet Corporation's relevant range of activity is 6.600 units to 13,000 units. When it produces and sells 9,800 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 $7.30 $3.70 $1.80 $3.19 $0.70 $0.40 $0.50 $0.55 117,000 units are produced, the total amount of manufacturing overhead cost is closest to: 177,000 units are produced, the total amount of manufacturing overhead cost is closest to Multiple Choice $31360 554050 $42.980