The following costs were incurred in May: Direct materials $18,000 Direct labor $39,000 Manufacturing overhead $43,000 Selling expenses $26,000 Administrative expenses $21,000 Conversion costs during the month totaled: O a. $82,000.00 b. $100,000.00 O c. $126,000.00 O d. $147,000.00 Walsh Corporation's relevant range of activity is 2,000 to 6,000 units. When it produces and sells 4,000 units, its average costs per unit are as follows: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Fixed selling expense $6.37 $3.58 $2.35 $2.10 $0.25 Fixed administrative expense $0.69 Sales commissions $1.28 Variable administrative expense $0.56 If 5,000 are are produced, the total amount of indirect manufacturing costs incurred is closest to: a. $20,150.00 b. $20,700.00 O c. $26,950.00 O d. $9,200.00