Dake Corporation's relevant range of activity is 2,300 units to 5,500 units. When it produces and sells 3,900 units, its average costs per unit are as follows:

	Average Cost per Unit
Direct materials	$	6.80
Direct labor	$	4.00
Variable manufacturing overhead	$	1.55
Fixed manufacturing overhead	$	2.50
Fixed selling expense	$	1.15
Fixed administrative expense	$	0.85
Sales commissions	$	0.95
Variable administrative expense	$	0.85

If 2,900 units are produced, the total amount of indirect manufacturing cost incurred is closest to: