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: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Fixed selling expense Fixed administrative expense Sales commissions Variable administrative expense Average Cost per Unit $ 6.75 $ 3.90 $ 1.50 $ 4.00 $ 1.10 $ 0.80 $ 0.90 $ 0.80 For financial reporting purposes, the total amount of product costs incurred to make 3,500 units is closest to