Dake 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 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Fixed selling expense Fixed administrative expense Sales commissions Variable administrative expense Unit $6.55 $3.50 $1.40 $2.60 $0.70 $0.40 $1.50 $0.45 For financial reporting purposes, the total amount of product costs incurred to make 4,000 units is closest to: Multiple Choice $56,200 $45,000 O $60,200 O $10.400