Drake Corporation's relevant range of activity is 2,200 units to 5,000 units. When it produces and sells 3,600 units, its average costs per unit are as follows Average Cost per Unit Direct materials $6.85 Direct labor $2.80 Variable manufacturing overhead $1.50 Fixed manufacturing overhead $3.00 Fixed selling expense $0.90 Fixed administrative expense $0.60 Sales commissions $0.70 $0.60 Variable administrative expense For financial reporting purposes, the total amount of product costs incurred to make 3,600 units is closest to: Multiple Choice $55,620 540340 $10,800 O $50,940