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Dake Corporation's relevant range of activity is 5,200 units to 6,000 units. When it produces and sells 5,600 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 $6.55 $3.80 $2.15 $3:50 $1.05 $0.75 $0.85 $0.75 For financial reporting purposes, the total amount of product costs incurred to make 5,600 units is closest to: Multiple Choice For financial reporting purposes, the total amount of product costs incurred to make 5,600 units is closest to: Multiple Choice $70,000 $19,600 $89,600 $98,560 Job 243 was recently completed. The following data have been recorded on its job cost sheet: Direct materials Direct labor-hours Direct labor wage rate Machine-hours Number of units completed $54,370 460 labor-hours $ 10 per labor-hour 541 machine-hours 3,800 units The company applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $14 per machine hour. Required: Compute the unit product cost that would appear on the job cost sheet for this job. (Round your answer to 2 decimal places.) Unit product cost