Phaup 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 $ 4.85 Direct labor $ 4.00 Variable manufacturing overhead $ 1.75 Fixed manufacturing overhead $ 3.90 Fixed selling expense $ 0.90 Fixed administrative expense $ 0.60 Sales commissions $ 0.50 Variable administrative expense $ 0.45 For financial reporting purposes, the total amount of period costs incurred to sell 7.000 units is closest to: O $17.150 O $101.500 O $14,150 $37,800