Help Dake Corporation's relevant range of activity is 3,000 units to 7,000 units. When it produces and sells 5,000 units, its average costs per unit are as follows: Average Cost per Unit Direct materials $ 7.05 Direct labor $ 3.20 14:07 Variable manufacturing overhead $ 1.80 Fixed manufacturing overhead $ 3.30 Fixed selling expense $ 1.10 Fixed administrative expense $ 0.80 Sales commissions $ 0.90 Variable administrative expense $ 0.80 If 4,000 units are produced, the total amount of direct manufacturing cost incurred is closest to Multiple Choice $41,000 O $48,200 O $61,400 O $52,200