Bakers's relevant range of activity is 5 units to 4 units. When it produces and sells 12 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 thit 5 1.95 $28,800.00 5 .40 $ JD $ 7,500.00 $ 6,000.00 5 24.00 $7000.00 Required: For financial reporting purposes, what is the total amount of product costs incurred to make 12 units? (Do not round intermediate calculations.) b. 169.000 units are sold, what is the variable cost per unit sold? (Round "Per unit" answer to 2 decimal places.) c. 69.000 units are nold, what is the total amount of variable costs related to the units sold? (Do not round intermediate calculations. Round "Per unit" answer to 2 decimal places.) all the selling price is $97,800.00 per unit, what is the contribution margin per unit sold? (Round "Per unit" answer to 2 decimal places.) a Total product manufacturing) cost bTotal period (nonmanufacturing) cost Contribution margin perunt d Total direct manufacturing cost $ 345,632 $ 20.824 5 40,194.05 $ 76.976