Landmann Corporation's relevant range of activity is 7,000 units to 11,000 units. When it produces and sells 9,000 units, its average costs per unit are as follows: Average Cost per Unit $ 6.35 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Fixed selling expense Fixed administrative expense Sales commissions Variable administrative expense $ 4.10 $ 1.35 $ 13.50 $ 2.25 $ 1.80 $ 1.00 $ 0.45 For financial reporting purposes, the total amount of product costs incurred to make 9,000 units is closest to: Multiple Choice $106,200 $236,700 $121,500 $227,700