Dave Corporation's relevant range of activity is 2.300 units to 5,500 units. When it produces and sells 3,900 unit, its average costa per unit are as follows 1 3 450 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Fixed selling expense Fixed administrative expense Sales commissions Variable administrative expense Average Cost per unit $6.80 $4.00 $1.55 $2.50 $1.15 30.85 $0.95 $0.85 12,900 units are produced, the total amount of direct manufacturing cost incurred is closest to, Mumple Choice O $31X30 o $35.015 $43065 339 375