Dake Corporation's relevant range of activity is 3,200 units to 8,000 units. When it produces and sells 5,600 units, its average costs per unit are as follows: Average Cont per Unit Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Fixed selling expense Fixed administrative expense Sales commissions Variable administrative expense $ 6.55 $ 3.50 $ 1.30 $ 3.00 $ 0.90 $ 0.60 $ 0.70 $ 0.60 If 4,600 units are produced, the total amount of direct manufacturing cost incurred is closest to: Multiple Choice $46,230 < Prev 2 of 33 Next >