Bellman Corporation's relevant range of activity is 7,000 units to 11,000 units. When it produces and sells 9,000 units, its average costs per unit are as follows:

	Average Cost per Unit
Direct materials	$ 6.35
Direct labor	$ 4.10
Variable manufacturing overhead	$ 1.35
Fixed manufacturing overhead	$ 13.50
Fixed selling expense	$ 2.25
Fixed administrative expense	$ 1.80
Sales commissions	$ 1.00
Variable administrative expense	$ 0.45

For financial reporting purposes, the total amount of product costs incurred to make 9,000 units is closest to:

		$227,700
		$106,200
		$236,700
		$121,500