Dake Corporation's relevant range of activity is 4,000 units to 7,500 units. When it produces and sells 5,750 units, its average costs per unit are as follows: Average Cost per Unit Direct materials $ 7.10 Direct labor $ 3.30 Variable manufacturing overhead $ 1.90 Fixed manufacturing overhead $ 3.60 Fixed selling expense $ 0.80 Fixed administrative expense $ 0.50 Sales commissions $ 0.60 Variable administrative expense $ 0.50

If 4,750 units are produced, the total amount of direct manufacturing cost incurred is closest to: $58,425 $58,425 $75,525 $49,400