9) Perkey Corporation has provided the following information: Cost per Period Cost per Unit 5.00 2.90 1.25 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Sales commissions Variable administrative expense S 21,000 S 1.00 S 0.55 Fixed selling and administrative expense S 7,500 If4,000 units are produced, the total amount of direct manufacturing cost incurred is closest to: A) $31,600 B) S35,600 C) $36,600 D) $53,400