Corporation's relevant range of activity is 2,000 to 6,000 units. When it produces and sells 4,000 units, its average costs per unit are as follows:

Direct materials	$6.13
Direct labor	$2.61
Variable manufacturing overhead	$2.92
Fixed manufacturing overhead	$2.47
Fixed selling expense	$1.27
Fixed administrative expense	$0.45
Sales commissions	$2.29

If 3,000 are produced, the total amount of direct manufacturing costs incurred is closest to:

a.

$26,220

b.

$34,980

c.

$37,440

d.

$33,630

Corporation's relevant range of activity is 2,000 to 6,000 units. When it produces and sells 4,000 units, its average costs per unit are as follows:

Direct materials	$5.21
Direct labor	$2.54
Variable manufacturing overhead	$2.08
Fixed manufacturing overhead	$2.07
Fixed selling expense	$0.32
Fixed administrative expense	$0.35
Sales commissions	$1.51
Variable administrative expense	$0.67

If 4,000 are produced, the total amount of indirect manufacturing costs incurred is closest to:

a.

$16,600.00

b.

$12,840.00

c.

$19,280.00

d.

$8,720.00