Dake Corporation's relevant range of activity is 2,900 units to 7,500 units. When it produces and sells 5,200 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 $6.50 $3.40 $1.25 $3.50 $0.85 $8.55 $0.65 $0.55 For financial reporting purposes, the total amount of product costs incurred to make 5.200 units is closest to: For financial reporting purposes, the total amount of product costs incurred to make 5,200 units is closest to: Multiple Choice $76,180 $57.980 $82,420