Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Sales commissions Variable administrative expense Fixed selling and administrative expense $ 6.20 $ 3.10 $ 1.35 $ 14,000 $ 1.50 $ 0.40 $ 4,500 If 6,000 units are produced, the total amount of indirect manufacturing cost incurred is closest to: Multiple Choice $8,100 $24,900 $22,100 $14.000