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 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Fixed selling expense Fixed administrative expense Sales commissions Variable administrative expense Unit $6.70 $3.80 $1.45 $2.50 $1.05 $0.75 $0.85 $0.75 For financial reporting purposes, the total amount of product costs incurred to make 6,800 units is closest to: Multiple Choice $81,260 O $17,000 a $109,140 O $98,260