Dake Corporation's relevant range of activity is 3000 units to 5000 units. When it produces and sells 4000 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 3500 units are produced, the total amount of direct manufacturing cost incurred is closest to:

		$35,175
		$37,200
		$44,100
		$36,300