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At an activity level of 8,700 machine-hours in a month, Falks Corporation's total variable production engineering cost is $744,720 and its total fixed production engineering cost is $181,560. What would be the total production engineering cost per machinehour, both fixed and variable, at an activity level of 8,900 machine-hours in a month? Assume that this level of activity is within the relevant range. $104.08 $106.47 $106.00 $104.56