Just need the answer.

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