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:

	Average Cost per Unit
Direct materials	$	6.50
Direct labor	$	3.40
Variable manufacturing overhead	$	1.25
Fixed manufacturing overhead	$	3.50
Fixed selling expense	$	0.85
Fixed administrative expense	$	0.55
Sales commissions	$	0.65
Variable administrative expense	$	0.55

If 4,200 units are produced, the total amount of direct manufacturing cost incurred is closest to:

rev: 09_26_2017_QC_CS-102616

Multiple Choice

• $50,190

• $46,830

• $61,530

• $41,580