clock manufacturer has a relevant range of activity of 3,000 clocks to 7,000 clocks. When it produces and sells 5,000 Baldauf, Inc. is a clocks, its average costs per clcok is as follows: Average Cost per Unit $ 7.05 Direct materials 3.20 Direct labor 1.80 Variable manufacturing overhead Fixed manufacturing overhead 3.30 1.10 Fixed selling expense Fixed administrative expense Sales commissions Variable administrative expense 0.80 $ 0.90 0.80 If 4,000 clocks are produced, the total amount of direct manufacturing cost incurred is closest to