C-Cubed makes bikes. It's standard bike is called the Speed Racer. C-Cubed's relevant range of production for the Speed Racer is 300 to 400 units. It sells the Speed Racer for $750. When it produces and sells 325 units, its average costs per unit are as follows: Direct Materials $75 $50 Direct Labor Variable Manufacturing Overhead $40 Fixed Manufacturing Overhead $60 Fixed Selling Expense $35 Fixed Administrative Expense $20 Sales Commissions $25 Variable Administrative Expense $15 Assume C-Cubed uses Absorption Costing. What is the total amount of product costs incurred to make 375 units? Multiple Choice $61,875 $79,875 $76,875 $81,375