Dake Corporation's relevant range of activity is 3,000 units to 5,000 units. When it produces and sells 4,000 units, its average costs per unit are as follows:

Average Cost per Unit

Direct materials $6.45

Direct labor $3.60

Variable manufacturing overhead $2.05

Fixed manufacturing overhead $2.60

Fixed selling expense $0.95

Fixed administrative expense $0.65

Sales commissions $0.75

Variable administrative expense $0.65

If 3,500 units are produced, the total amount of direct manufacturing cost incurred is closest to:

A $35,175

B $36,300

C $44,100

D $37,200