Dake Corporation's relevant range of activity is 2.800 units to 6.000 units. When it produces and sells 4,400 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 $ 6.95 $ 3.00 $ 1.70 $2.50 $ 1.00 $ 0.70 $ 0.80 $ 0.70 For financial reporting purposes, the total amount of product costs incurred to make 4,400 units is closest to: