Kesterson Corporation has provided the following information: Cost per Unit Cost per Period Direct materials $ 6.95 Direct labor $ 3.80 Variable manufacturing overhead $ 1.35 Fixed manufacturing overhead $ 11,500 Sales commissions $ 1.70 Variable administrative expense $ 0.70 Fixed selling and administrative expense $ 5,000 If 5,000 units are produced, the total amount of indirect manufacturing cost incurred is closest to: