Dake Corporation's relevant range of activity is 4,000 units to 8,000 units. When it produces and sells 6,000 units, its average costs per unit are as follows:

Average Cost per Unit

Direct materials $ 7.15

Direct labor $ 3.40

Variable manufacturing overhead $ 1.95

Fixed manufacturing overhead $ 3.20

Fixed selling expense $ 0.85

Fixed administrative expense $ 0.55

Sales commissions $ 0.65

Variable administrative expense $ 0.55

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