1.The following costs were incurred in May:

Direct materials	$39,100
Direct labor	$30,400
Manufacturing overhead	$18,000
Selling expenses	$14,500
Administrative expense	$34,700

Prime costs during the month totaled:

2. 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:

	Average Cost per Unit
Direct materials	$ 6.55
Direct labor	$ 3.80
Variable manufacturing overhead	$ 2.15
Fixed manufacturing overhead	$ 3.50
Fixed selling expense	$ 1.05
Fixed administrative expense	$ 0.75
Sales commissions	$ 0.85
Variable administrative expense	$ 0.75

If 4,600 units are produced, the total amount of direct manufacturing cost incurred is closest to: