Kesterson Corporation has provided the following information:

	Cost per Unit		Cost per Period
Direct materials	$	6.55
Direct labor	$	3.80
Variable manufacturing overhead	$	1.50
Fixed manufacturing overhead			$	25,500
Sales commissions	$	1.80
Variable administrative expense	$	0.50
Fixed selling and administrative expense			$	6,800

If 9,500 units are produced, the total amount of indirect manufacturing cost incurred is closest to:

Multiple Choice

• $14,250

• $44,500

• $39,750

• $25,500