TB MC Qu. 1-159 Dake Corporation's relevant range ... Dake Corporation's relevant range of activity is 3,100 units to 6,500 units. When it produces and sells 4,800 units, its average costs pe are as follows: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Fixed selling expense Fixed administrative expense Sales commissions Variable administrative expense Average Cost per Unit $7.00 $3.10 $1.75 $3.00 $1.05 $0.75 $0.85 $0.75 143,800 units are produced, the total amount of indirect manufacturing cost incurred is closest to