Waldhauser Corporation's relevant range of activity is 3.000 units to 7.000 units. When it produces and sells 5.000 units, its average costs per unit 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 $ 6.10 $ 3.45 $ 1.75 $ 3.30 $ 0.75 $ 0.60 $ 1.50 $ 0.45 If 6,000 units are sold, the total variable cost is closest to: Multiple Choice $107.400 $87,600 $67,800 $79,500 Varela Corporation's relevant range of activity is 2,000 units 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 Fixed administrative expense Sales commissions Variable administrative expense Average Cost per Unit $ 5.95 $ 3.30 $ 1.60 $ 3.00 $ 0.50 $ 0.40 $ 1.50 $ 0.50 For financial reporting purposes, the total amount of product costs incurred to make 4.000 units is closest to: Multiple Choice $59.400 $55.400 $43,400 O $12,000 Rhome Corporation's relevant range of activity is 2,000 units 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 Fixed administrative expense Sales commissions Variable administrative expense Average Cost per Unit $ 5.40 $ 3.55 $ 1.70 $ 3.00 $ 0.60 $ 0.40 $ 1.00 $ 0.40 If 5.000 units are produced, the total amount of manufacturing overhead cost is closest to: Multiple Choice $18,000 $20,500 $19,250 $23,000