Corporation's relevant range of activity is 2,000 units to 6,000 units. When it produces and sells 4,000 units, its average costs per unit are as follows: $ $ $ Average Cost per Unit Direct materials 6.55 Direct labor 3.50 Variable manufacturing overhead 1.40 Fixed manufacturing overhead 2.60 Fixed selling expense 0.70 Fixed administrative expense $ 0.40 Sales commissions 1.50 Variable administrative expense 0.45 $ For financial reporting purposes, the total amount of product costs incurred to make 4,000 units is closest to: Select one: a. $56,200 b. $10,400 c. $60,200 d. $45,800