Glew Corporation has provided the following information: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Sales commissions Variable administrative expense Fixed selling and administrative expense Cost per Unit Cost per Period $ 6.00 $ 3.35 $ 1.75 $ 8,800 $ 1.00 $ 0.40 $ 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