Dake corporations relevant range of activity is 2600 units to 7000 units when it produces and sales 4800 units, its average cost per unit follows:

Average cost per unit

Direct materials 6.45

Direct labor 3.30

Variable manufacturing overhead 1.20

fixed manufacturing overhead 2.50

Fixed selling expense 0.80

Fixed administrative expense 0.50

Sales commissions 0.60

Variable administrative 0.50

If 3,800 units are produced, the total amount of undirect manufacturing cost incured is closet to?