Dake Corporation's relevant range of activity is 4,900 units to 5,500 units. When it produces and sells 5,200 units, its average costs per unit are as follows:

	Average Cost per Unit
Direct materials	$	6.50
Direct labor	$	3.70
Variable manufacturing overhead	$	2.10
Fixed manufacturing overhead	$	3.00
Fixed selling expense	$	1.00
Fixed administrative expense	$	0.70
Sales commissions	$	0.80
Variable administrative expense	$	0.70

If 5,100 units are produced, the total amount of direct manufacturing cost incurred is closest to:

Multiple Choice

• $78,030

• $52,020

• $62,730

• $64,770