Walsh 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 A 10 0.60 0.40 1.00 0.40 If 5,000 units are produced, the average fixed manufacturing cost per unit produced is closest to: Select one: O a. $2.40 O b. $3.00 O c. $3.75 O d. $2.70 A partial listing of costs incurred at Walsh Corporation during September appears below: Direct materials $113,000 Utilities, factory $ 5,000 Administrative salaries $ 81,000 Indirect labor $ 25,000 Sales commissions Depreciation of production equipment Depreciation of administrative equipment $ 30,000 Direct labor Advertising $ 129,000 135,000 $ 48,000 $ 20,000 The total of the product costs listed above for September is: Select one: O a. $294,000 O b. $50,000 O c. $586,000 O d. $292,000