Meginnis 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 follows Average Cost per Unit Direct materials $ 520 Direct labor S 3.75 Variable manufacturing overhead S 165 Fixed manufacturing overhead S 2.60 Fixed selling expense S 0.50 Fixed administrative expense S 0.40 Sales commissions $ 1.50 Variable administrative expense S 0.50 If 6.000 units are produced, the total amount of direct manufacturing cost incurred is closest to Select one O A $79,200 OB$62,700 C. $63,600 D$53,700