Dake Corporation's relevant range of activity is 4,100 units to 9,500 units. When it produces and sells 6,800 units, its average costs per unit are as follows: Direct labor Direct materials Variable manufacturing overhead Fixed manufacturing overhead Fixed selling expense Fixed administrative expense Sales commissions. Average Cost per Unit $ 6.70 $ 3.80 $ 1.45 $ 2.50 $ 1.05 $ 0.75 $ 0.85 $ 0.75 Variable administrative expense If 5,800 units are produced, the total amount of indirect manufacturing cost incurred is closest to: