Kesterson Corporation has provided the following information:

	Cost per Unit		Cost per Period
Direct materials	$	6.60
Direct labor	$	3.90
Variable manufacturing overhead	$	1.55
Fixed manufacturing overhead			$	27,900
Sales commissions	$	1.90
Variable administrative expense	$	0.60
Fixed selling and administrative expense			$	7,200

If 10,000 units are produced, the total amount of indirect manufacturing cost incurred is closest to:

Multiple Choice

$15,500

$49,400

$43,400

$27,900