Glew Corporation has provided the following information:

	Cost per Unit		Cost per Period
Direct materials	$	6.00
Direct labor	$	3.35
Variable manufacturing overhead	$	1.75
Fixed manufacturing overhead			$	8,800
Sales commissions	$	1.00
Variable administrative expense	$	0.40
Fixed selling and administrative expense			$	4,000

If 3,000 units are produced, the total amount of direct manufacturing cost incurred is closest to:

Multiple Choice

$33,300

$31,050

$28,050

$39,900