Dake Corporation's relevant range of activity is 3,500 units to 8,500 units. When it produces and sells 6,000 units, its average costs per unit are as follows:

	Average Cost per Unit
Direct materials	$	6.60
Direct labor	$	3.60
Variable manufacturing overhead	$	1.35
Fixed manufacturing overhead	$	3.30
Fixed selling expense	$	0.95
Fixed administrative expense	$	0.65
Sales commissions	$	0.75
Variable administrative expense	$	0.65

If 5,000 units are produced, the total amount of direct manufacturing cost incurred is closest to:

Multiple Choice

• $51,000

• $57,750

• $74,250

• $62,750