15 Pesteet Corporation's relevant range of activity is 1.500 units to 8.500 units. When produces and sells 6.200 units average costs per unit are as follows: 00.400 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Fixed selling expense Fixed administrative expense Sales commissions Variable administrative expense 36.40 $3,25 $1.50 $3.50 $0.80 Se 50 $0.60 $0.65 If 4,600 units are produced, the total amount of manufacturing overhead cost is closest to Multiple Choice $23,000 $19,780 5 $36.650 Ulol manufacturing overhead cost is closest to Multiple Choice $23,000 $19.780 $36,650 $28,600