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 cost per unit are as follow

direct material $6.65

direct labor $3.70

Variable maufacturing overhead $1.40

fixed manufacturing overhead $3.50

fixed selling expense $2.00

fixed administrative expanse $0.70

sales commission $0.80

variable administrative expense $0.70

for the financial report purpose, the total amount of product cost incurred to make 6.400 units is closet to

97,600

75,200

107,20

22,400