multiple choice:

62,260

51,260

68,860

11,000

Dake Corporation's relevant range of activity is 2,800 units to 6,000 units. When it produces and sells 4,400 units, its average costs per unit are as follows: Average Cost per Unit Direct materials $6.95 Direct labor $3,00 Variable manufacturing overhead Fixed manufacturing overhead Fixed selling expense Fixed administrative expense $1.70 $2.50 $1.00 $0.70 Sales commissions $0.80 Variable administrative expense $0.70 For financial reporting purposes, the total amount of product costs incurred to make 4,400 units is closest to