4 Perteet Corporation's relevant range of activity is 5 100 units to 10.500 units When it produces and sells 7800 units, its average costs per unit are as follows Cost per Di rect materials Direct labor Variable manufacturing overhead Fixed manufacturins overhead Fixed selling expense Fixed administ rat ive expense Sales commissions Variable administrat ive expense $6.80 $3.45 $1.90 $3.80 $0.65 0.35 0,45 0.50 If 5,400 units are produced, the total amount of manufacturing overhead cost is closest to