Dake Corporation's relevant range of activity is 2,000 units to 5,000 units. When it produces and sells 3,500 units, its average costs per unit are as follows: Average Cost per Unit Direct materials $ 6.75 Direct labor $ 3.90 Variable manufacturing overhead $ 1.50 Fixed manufacturing overhead $ 4.00 Fixed selling expense $ 1.10 Fixed administrative expense $ 0.80 Sales commissions: $ 0.90 Variable administrative expense $ 0.80 For financial reporting purposes, the total amount of product costs incurred to make 3,500 units is closest to: