Dake Corporation's relevant range of activity is 2,000 units to 6,000 units. When it produces and sells 4,000 units, tw 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 period costs incurred to sell 4,000 units is closest to O $7,800 $8,100 $4,400 O $12.200