Dake Corporation's relevant range of activity is 2,300 units to 6,500 units. When it produces and sells 4,400 units, its average costs per unit are as follows: Average Cost per Unit Direct materials $ 6.40 Direct labor $ 3.20 Variable manufacturing overhead $ 1.15 Fixed manufacturing overhead $ 3.00 Fixed selling expense $ 0.75 Fixed administrative expense $ 0.45 Sales commissions $ 0.55 Variable administrative expense $ 0.45 For financial reporting purposes, the total amount of product costs incurred to make 4,400 units is closest to: