ANSWER CHOICES:

• $94,200

• $101,400

• $19,200

• $75,000

Dake Corporation's relevant range of activity is 4,000 units to 8,000 units. When it produces and sells 6,000 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 $7.15 $3.40 $1.95 $3.20 $0.85 $0.55 $0.65 $0.55 For financial reporting purposes, the total amount of product costs incurred to make 6,000 units is closest to