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 $105,060 $17.000