The relevant range of activity is 3,300 units to 8,500 units. When a company produces and sells 5,900 units, its average costs per unit are as follows: Average Cost per Direct materials Direct labor Unit $ 6.25 $ 3.15 Variable manufacturing overhead $ 1.15 Fixed manufacturing overhead $ 3.10 Fixed selling expense $ 1.10 Fixed administrative expense $ 0.65 Sales commissions $ 1.05 Variable administrative expense $ 0.55 If 4,900 units are sold, the variable cost per unit sold is closest to: $17.00 $10.55 $13.65 $12.15