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

Average

Cost per

Direct materials

Unit

Direct labor

Variable manufacturing overhead

Fixed manufacturing overhead

Fixed selling expense

Fixed administrative expense

Sales commissions

Variable administrative expense

$\backslash$table$[[$$$,6\mathrm{.}55],[$$$,3\mathrm{.}50],[$$$,1\mathrm{.}40],[$$$,2\mathrm{.}60],[$$$,0\mathrm{.}70],[$$$,0\mathrm{.}40],[$$$,1\mathrm{.}50],[$$$,0\mathrm{.}45]]$

If $3,000$ units are produced, the total amount of indirect manufacturing

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

Average

Cost per

Unit

Direct materials

$$6\mathrm{.}55$

Direct labor

$$3\mathrm{.}50$

Variable manufacturing overhead

$$1\mathrm{.}40$

Fixed manufacturing overhead

Fixed selling expense

Fixed administrative expense

Sales commissions

Variable administrative expense

$$2\mathrm{.}60$

$$,0\mathrm{.}70$

$$0\mathrm{.}40$

$$1\mathrm{.}50$

$$0\mathrm{.}45$

If $3,000$ units are produced, the total amount of indirect manufacturing cost incurred is closest to:

$$10,400$

$$4,200$

$$12,000$

$$14,600$cost incurred is closest to:

$$10,400$

$$4,200$

$$12,000$

$$14,600$