Kesterson Corporation has provided the following information:

	Cost per Unit		Cost per Period
Direct materials	$	6.45
Direct labor	$	3.60
Variable manufacturing overhead	$	1.40
Fixed manufacturing overhead			$	21,000
Sales commissions	$	1.60
Variable administrative expense	$	0.30
Fixed selling and administrative expense			$	3,000

If 8,500 units are produced, the total amount of indirect manufacturing cost incurred is closest to:

a. $11,900

b. $35,450

c. $32,900

d. $21,000