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 Cost per Unit
Direct materials	$	6.55
Direct labor	$	3.50
Variable manufacturing overhead	$	1.30
Fixed manufacturing overhead	$	3.00
Fixed selling expense	$	0.90
Fixed administrative expense	$	0.60
Sales commissions	$	0.70
Variable administrative expense	$	0.60

For financial reporting purposes, the total amount of product costs incurred to make 5,600 units is closest to:

A) $63,560

B) $16,800

C) $87,640

D) $80,360