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 Unit Direct materials $ 6.95 Direct labor $ 3.88 Variable manufacturing overhead $ 1.78 Fixed manufacturing overhead $ 2.58 Fixed selling expense $ 1.88 Fixed administrative expense $ 8.78 Sales commissions $ 8.88 Variable administrative expense $ 8.78