Paragraph OUULILIE Subtle Em... Styles 16) Varela Corporation's relevant range of activity is 2,000 units to 6,000 units. When it produces and sells 4,000 units, its average costs per unit are as follows: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Fixed selling expense Fixed administrative expense Average Cost per Unit $ 5.95 $ 3.30 $ 1.60 $ 3.00 $ 0.50 $ 0.40 $ 1.50 $ 0.50 Sales commissions Variable administrative expense For financial reporting purposes, the total amount of product costs incurred to make 4,000 units is closest to: A) $43,400 B) $55,400 C) $59,400 D) $12,000