30.

Walsh Corporation's relevant range of activity is 2,000 units to 6,000 units. When it produces and sells 4,000 units, its average costs per unit are as follows:

	Average Cost per Unit
Direct materials	$	6.55
Direct labor	$	3.50
Variable manufacturing overhead	$	1.40
Fixed manufacturing overhead	$	2.60
Fixed selling expense	$	0.70
Fixed administrative expense	$	0.40
Sales commissions	$	1.50
Variable administrative expense	$	0.45

If 3,000 units are produced, the total amount of direct manufacturing cost incurred is closest to:

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28.

	Cost per Unit	Cost per Period
Direct materials	$	6.00
Direct labor	$	3.35
Variable manufacturing overhead	$	1.75
Fixed manufacturing overhead			$	8,800
Sales commissions	$	1.00
Variable administrative expense	$	0.40
Fixed selling and administrative expense			$	4,000

If 3,000 units are produced, the total amount of direct manufacturing cost incurred is closest to: