Duck Company's relevant range of activity is 2,800 units to 6,000 units. When it produces and sells 4,400 units, its average costs per unit are as follows: Average Cost per Unit Direct materials $7.65 Direct labor $3.00 Variable manufacturing overhead $1.70 Fixed manufacturing overhead $2.50 Fixed selling expense $1.00 Fixed administrative expense $0.70 Sales commissions $0.80 Variable administrative expense $0.70 If 5,000 units are produced, the total amount of fixed manufacturing cost incurred is closest to