Dake Corporation's relevant range of activity is 3,800 units to 9,000 units. When it produces and sells 6,400 units, its average costs per unit are as follows: 
For financial reporting purposes, the total amount of product costs incurred to make 6,400 units is closest to:
Definitions:
Capital Gains
The profit from the sale of an asset or investment, where the sale price exceeds the purchase price.
Price Appreciation
An increase in the market value of an asset over time, often influenced by factors such as demand, inflation, and market conditions.
Risky Securities
Financial instruments that carry a high degree of investment risk due to the potential for significant fluctuations in value.
Riskless Securities
Financial instruments that are considered to have minimal risk of loss, typically issued by governments.
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