Styles Paragraph 1. Manhatten Corporation's relevant range of activity is 7,000 units to 11,000 units. When it produces and sells 9,000 units, its average costs per unit are as follows: Average Cost per Unit Direct materials $ 6.30 $ 3.65 Direct labor Variable manufacturing overhead $ 1.75 $ 9.90 Fixed manufacturing overhead Fixed selling expense $ 2.25 Fixed administrative expense $ 1.80 Sales commissions $ 1.00 Variable administrative expense $ 0.50 Calculate the following cost if the company produced 8,000 units are produced Cost Unit Cost Total Cost (8,000 units) (8,000 units) a. Direct Manufacturing b. Variable Product c. Fixed Product d. Variable Period e. Fixed Period