Dake Corporation's relevant range of activity is 2,300 units to 5,500 units. When it produces and sells 3,900 units, its average costs per unit are as follows: 
If 2,900 units are produced, the total amount of direct manufacturing cost incurred is closest to:
Definitions:
External Considerations
Factors outside an organization that can impact its operation and performance, such as market trends, competition, laws, and customer preferences.
Threats
Potential or actual negative forces or obstacles outside or inside an organization that could cause harm or impede progress.
BCG Matrix
A strategic planning tool that categorizes a company's business units or products into four quadrants based on their market share and market growth rate, to help in decision-making.
Categories
Classified groups or divisions within a larger system, often used to organize information or items.
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