TB MC Qu. 1-156 Dake Corporation's relevant range ... Dake Corporation's relevant range of activity is 2.300 units to 6,500 units. When it produces and sells 4,400 units, its average costs per unit are as follows: Average Cost per Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Fixed selling expense Fixed administrative expense Sales commissions Variable administrative expense Unit $6.40 $3.20 $1.15 $3.00 $0.75 $0.45 $8.55 $0.45 For financial reporting purposes, the total amount of product costs incurred to make 4.400 units is closest to: Multiple Choice $60.500 90