Dake Corporation's relevant range of activity is 3,800 units to 9,000 units. When it produces and sells 6,400 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 $ 6.65 $ 3.70 $ 1.40 $ 3.50 $ 1.00 $ 0.70 $ 0.80 $ 0.70 For financial reporting purposes, the total amount of product costs incurred to make 6,400 units is closest to: Multiple Choice O $97,600 $75,200 $104,000 $22,400