Dake Corporation's relevant range of activity is 2,200 units to 5,000 units. When it produces and sells 3,600 units, its average costs per unit are 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 units are produced, the total amount of direct manufacturing cost incurred is closest to:

Multiple Choice

• $25,090

• $28,990

• $36,790

• $30,810