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Dake Corporation's relevant range of activity is 4,500 units to 8,500 units. When it produces and sells 6,500 units, its average costs per unit are

Dake Corporation's relevant range of activity is 4,500 units to 8,500 units. When it produces and sells 6,500 units, its average costs per unit are as follows:

Average Cost per UnitDirect materials$6.40Direct labor$3.50Variable manufacturing overhead$2.00Fixed manufacturing overhead$2.20Fixed selling expense$0.90Fixed administrative expense$0.60Sales commissions$0.70Variable administrative expense$0.60

If 5,500 units are produced, the total amount of direct manufacturing cost incurred is closest to:

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