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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 Unit

Direct materials$ 6.40

Direct labor$ 3.50

Variable manufacturing overhead$ 2.00

Fixed manufacturing overhead$ 2.20

Fixed selling expense$ 0.90

Fixed administrative expense$ 0.60

Sales commissions$ 0.70

Variable administrative expense$ 0.60

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

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