CH1 - Homework i 18 Saved Perteet Corporation's relevant range of activity is 3,000 units to 7,000 units. When it produces and sells 5,000 units, its average costs per unit are as follows: Average Cost per Unit Direct materials $ 6.70 0.5 points Direct labor $ 3.25 Variable manufacturing overhead $ 1.60 Skipped Fixed manufacturing overhead $ 3.00 Fixed selling expense $ 0.70 Fixed administrative expense $ 0.40 Sales commissions $ 0.50 eBook $ 0.55 References Variable administrative expense If 4,000 units are produced, the total amount of manufacturing overhead cost is closest to: Multiple Choice $18,100 $28,000 $21,400 $14,800