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

If 5,800 units are produced, the total amount of direct manufacturing cost incurred is closest to:

Multiple Choice

• $60,900

• $76,270

• $69,310

• $83,810