Dake Corporation's relevant range of activity is 5,200 units to 6,000 units. When it produces and sells 5,600 units, its average costs per unit are as follows:

Average Cost per Unit
Direct materials	$	6.55
Direct labor	$	3.80
Variable manufacturing overhead	$	2.15
Fixed manufacturing overhead	$	3.50
Fixed selling expense	$	1.05
Fixed administrative expense	$	0.75
Sales commissions	$	0.85
Variable administrative expense	$	0.75

If 4,600 units are produced, the total amount of indirect manufacturing cost incurred is closest to:

Multiple Choice

• $9,890

• $19,600

• $29,490

• $25,990