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Kesterson Corporation has provided the following information: Cost per Unit Cost per Period Direct materials $ 7.15 Direct labor $ 4.20 Variable manufacturing overhead $

Kesterson Corporation has provided the following information:

Cost per Unit Cost per Period
Direct materials $ 7.15
Direct labor $ 4.20
Variable manufacturing overhead $ 1.55
Fixed manufacturing overhead $ 18,900
Sales commissions $ 2.10
Variable administrative expense $ 0.40
Fixed selling and administrative expense $ 4,900

If 7,000 units are produced, the total amount of indirect manufacturing cost incurred is closest to:

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