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: 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 $6.40 $3.20 $1. 15 $3.00 $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: Multiple Choice $64,900 Loooo $13,200 $60,500 $47,300