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 59 6 6.55 3.50 $ 1.40 $ 2.60 69 S S 0.70 0.40 1.50 0.45 For financial reporting purposes, the total amount of product costs incurred to make 4,000 units is closest to: Select one: O a. $56,200 O b. $10,400 O c. $60,200 O d. $45,800