Dake Corporation's relevant range of activity is 2,300 units to 6,500 units. When it produces and sells 4,400 units, its average costs per unit are as follows: Average Cost per Unit $6.40 $3.20 $1.15 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Fixed selling expense Fixed administrative expense Sales commissions Variable administrative expense $0.75 $0.45 $0.55 $0.45 For financial reporting purposes, the total amount of product costs incurred to make 4,400 units is closest to