Pleased to Meet You Corporation's relevant range of activity is 35,000 units to 45,000 units. When it produces and sells 40,000 units, its costs per unit are as follows: Per unit cost: Direct materials $1.40 $5.20 Direct labor Variable manufacturing overhead Fixed manufacturing overhead $0.90 $1.20 $0.70 Variable selling and administrative costs Fixed selling and administrative costs $1.00 If 42,000 units are produced, the total manufacturing cost is closest to: O a. $365,400 O b. $432,400 O C. $315,000 od. $363,000 o e. $436,800