GPL Inc.'s relevant range of activity is 13,000 to 30,000 units. Wher produces and sells 15.000 units, its average costs per unit are: Direct materials Direct labor $10.70 $25.70 Variable manufacturing $10.60 overhead Fixed manufacturing $13.00 overhead Fixed selling $1.70 expense Fixed administrative $1.40 expense Sales commissions $1.50 Variable administrative $1.55 expense If GPL increase production in the coming period to 17,500 units, then GPL's total manufacturing overhead cost in the coming period will be: O $121,500 O $195,000 O $285,500 O $380,500 O All of the above could be included in the cost of inventory