Fasheh Corporation's relevant range of activity is 7,000 units to 11,000 units. When it produces and sells 9,000 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 $ 5.50 $ 3.90 $ 1.30 $13.50 $ 2.25 $ 1.80 $ 0.50 $ 0.45 If 10,000 units are produced, the total amount of manufacturing overhead cost is closest to: o $134,500 o $157,500 o () $180,500 o $146,000