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	$ 1.70
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:

rev: 12_18_2020_QC_CS-244896

Multiple Choice

• $49,400

• $57,475

• $74,575

• $58,425