Dake Corporation's relevant range of activity is 2,500 units to 5,500 units. When it produces and sells 4,000 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 $6.90 $2.90 $1.65 $2.90 $0.95 $0.65 $0.75 $0.65 For financial reporting purposes, the total amount of product costs incurred to make 4,000 units is closest to