4) Pembroke Corporation has provided the following information (4 pts): Cost per Unit Cost per Period Direct materials $ 5.00 Direct labor $ 2.90 Variable manufacturing overhead $ 1.25 Fixed manufacturing overhead $ 21,000 Sales commissions $ 1.00 Variable administrative expense $ 0.55 Fixed selling and administrative expense $ 7,500 If 4,000 units are produced, the total amount of direct manufacturing cost incurred is closest to: A) $31,600 B) $35,600 C) $53,400 D) $36,600