Baldauf, Inc. is a clock manufacturer has a relevant range of activity of 2,200 clocks to 5,000 clocks. When it produces and sells 3,600 clocks, its average costs per clcok is as follows:

	Average Cost per Unit
Direct materials	$	6.85
Direct labor	$	2.80
Variable manufacturing overhead	$	1.50
Fixed manufacturing overhead	$	3.00
Fixed selling expense	$	0.90
Fixed administrative expense	$	0.60
Sales commissions	$	0.70
Variable administrative expense	$	0.60

If 2,600 clocks are produced, the total amount of direct manufacturing cost incurred is closest to:

rev: 09_26_2017_QC_CS-102616

Multiple Choice

• $28,990

• $25,090

• $36,790

• $30,810