Item7

4points

Item 7

Kesterson Corporation has provided the following information:

	Cost per Unit	Cost per Period
Direct materials	$ 7.15
Direct labor	$ 4.20
Variable manufacturing overhead	$ 1.55
Fixed manufacturing overhead		$ 18,900
Sales commissions	$ 2.10
Variable administrative expense	$ 0.40
Fixed selling and administrative expense		$ 4,900

If 7,000 units are produced, the total amount of indirect manufacturing cost incurred is closest to: