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Duck Company's relevant range of activity is 9,000 units to 17,000 units. When it produces and sells 13,000 units, its average costs per unit are

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Duck Company's relevant range of activity is 9,000 units to 17,000 units. When it produces and sells 13,000 units, its average costs per unit are as follows: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Fixed selling expense Fixed administrative expense Sales commissions Variable administrative expense Average Cost per Unit $8.10 $4.10 $2.00 $3.90 $0.80 $0.50 $0.60 $0.65 If 9,400 units are produced, the total amount of manufacturing overhead cost is closest to

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