Item14\ Time Remaining 56 minutes 17 seconds00:56:17\ Item 14\ Time Remaining 56 minutes 17 seconds00:56:17\ Perteet Corporation's relevant range of activity is 5,700 units to 11,500 units. When it produces and sells 8,600 units, its average costs per unit are as follows:\ \ \ \ Average Cost per Unit\ Direct materials $7.00\ Direct labor $3.55\ Variable manufacturing overhead $1.50\ Fixed manufacturing overhead $2.50\ Fixed selling expense $0.85\ Fixed administrative expense $0.55\ Sales commissions $0.65\ Variable administrative expense $0.70\ \ \ If 5,800 units are produced, the total amount of manufacturing overhead cost is closest to: