Dake Corporation's relevant range of activity is 4,100 units to 9,500 units. When it produces and sells 6,800 units, its average costs per unit are as follows:

	Average Cost per Unit
Direct materials	$ 6.70
Direct labor	$ 3.80
Variable manufacturing overhead	$ 1.45
Fixed manufacturing overhead	$ 2.50
Fixed selling expense	$ 1.05
Fixed administrative expense	$ 0.75
Sales commissions	$ 0.85
Variable administrative expense	$ 0.75

For financial reporting purposes, the total amount of product costs incurred to make 6,800 units is closest to:

Multiple Choice

• $98,260
• $105,060
• $81,260
• $17,000