Walsh Corporation has provided the following information: Direct materials Direct labor Cost per Unit Cost per Period $ 6.85 $ 3.85 Variable manufacturing overhead $ 1.25 Fixed manufacturing overhead $ 97,200 Sales commissions $ 1.00 Variable administrative expense $ 0.55 Fixed selling and administrative expense 40,500 If 10,000 units are sold, the variable cost per unit sold is closest to: Select one: O a. $28.80 O b. $22.75 O c. $11.95 O d. $13.50 Walsh Corporation's relevant range of activity is 7,000 units to 11,000 units. When it produces and sells 9,000 units, its average costs per unit are as follows: Average Cost per Unit Direct materials 5.50 Direct labor 3.90 Variable manufacturing overhead 1.30 Fixed manufacturing overhead 13.50 Fixed selling expense 2.25 Fixed administrative expense 1.80 Sales commissions 0.50 Variable administrative expense 0.45 If 10,000 units are produced, the total amount of manufacturing overhead cost is closest to: Select one: O a. $146,000 O b. $134,500 O c. $157,500 O d. $180,500