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 $6.41 Direct labor $3.02 Variable manufacturing overhead $1.16 Fived manufacturing overhead $2.54 Fored selling expense $0.54 Fixed administrative expense $0.26 Sales commissions $2.08 1f 4,000 are produced, the total amount of direct manufacturing costs incurred is closest to: Select one Oa. $37,720 Ob. 542,360 Oc. $50,040 Od. 547,880 Walsh Corporation manufactures and sells hand painted clay figurines of popular sports heroes. Shown below are some of the costs incurred by Walsh for last year Cost of clay used in production $78,000 Wages paid to the workers who paint the figurines $51.000 Wages paid to the sales manager's secretary $23.000 Cost of junk mail advertising $55.000 What is the total of the direct costs above? Select one O a. $129,000.00 Ob. $152,000.00 Oc $207,000.00 Od $74,000.00 A partial listing of cost incurred during March at Walsh College is listed. $11,000 Factory supplies Administrative wages and salaries Direct materials $77,000 $111,000 Sales staff salaries $35,000 $43,000 $44,000 Factory depreciation Corporate headquarters building rent Indirect labor Marketing Direct labor $16,000 $74,000 $102,000 The total of the period costs listed above for March is: Select one: O a. $230,000.00 O b. $513,000.00 O c. $246,000.00 O d. $273,000.00