Dake Corporation's relevant range of activity is 2,300 units to 6,500 units. When it produces and sells 4,400 units, its average costs per unit are as follows:

	Average Cost per Unit
Direct materials	$	6.40
Direct labor	$	3.20
Variable manufacturing overhead	$	1.15
Fixed manufacturing overhead	$	3.00
Fixed selling expense	$	0.75
Fixed administrative expense	$	0.45
Sales commissions	$	0.55
Variable administrative expense	$	0.45

If 3,400 units are produced, the total amount of direct manufacturing cost incurred is closest to

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