Question 7 8.33 pts Hoffman Corporation's relevant range of activity is 8400 units to 16,000 units. When it produces and sells 12.200 units, its average costs per unit are as follows: Average Cost per Unit Direct materials $7.90 Direct labor $4.00 Variable manufacturing overhead $1.80 Fixed manufacturing overhead $3.60 Fixed selling expense $0.70 Fixed administrative expense $0.40 Sales commissions $0.50 Variable administrative expense $0.55 If 9000 units are produced the total amount of manufacturing overhead cost is closest to: $60.120 $38,700 $48,600 $79.920