During the month of May, direct labor cost totaled $11.300 and deect labor cost was 40% of cost manufacturing costs during May were $75,500, the manufacturing wheel WS Maple Choice 512700 $29.500 56400 547000 Dake Corporation's relevant range of activity is 3,000 units to 7000 units when it produces and sells 5,000 units, its average costs per unit are as follow 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 $ 7.05 $ 3.20 $ 1.80 $ 3.30 $ 1.10 $ 0.80 $ 8.90 $ 0.80 For financial reporting purposes, the total amount of product costs incurred to make 5,000 units is closest to