2) Quelette Corporation's relevant range of activity is 3,000 units to 7,000 units. When it produces and sells 5,000 units, its average costs per unit are as follows: Average Cost per Unit Direct materials $ 5.25 Direct labor $ 4.05 Variable manufacturing overhead $ 1.30 Fixed manufacturing overhead $ 3.00 Fixed selling expense $ 0.70 Fixed administrative expense $ 0.40 Sales commissions $ 0.50 Variable administrative expense $ 0.45 If 6,000 units are produced, the total amount of indirect manufacturing cost incurred is closest to: A) $15,000 B) $22,800 C) $7,800 D) $25,800 Bed, then