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Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Sales commissions Variable administrative expense Fixed selling and administrative expense Cost per Unit $

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Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Sales commissions Variable administrative expense Fixed selling and administrative expense Cost per Unit $ 6.00 Cost per Period $ 3.35 $ 1.75 $ 8,800 $ 1.00 $ 0.40 $ 4,000 If 3,000 units are produced, the total amount of indirect manufacturing cost incurred is closest to:

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