Chapter 1 Practice Questions: Mauricio Amaro LLC's relevant range of activity is 4,000 units to 10,000 units. The following costs were incurred in May for 5,000 units produced Direct materials Direct labor Fixed Manufacturing overhead Variable Manufacturing overhead Selling expenses Administrative expenses Units Produced Determined the Prime Costs per unit 39,200 33,400 25,100 2.25 23,600 40,600 5,000