Kesterson Corporation has provided the following information: Cost per Unit Cost per Period Direct materials $ 7.00 Direct labor $ 3.90 Variable manufacturing overhead $ 1.40 Fixed manufacturing overhead $ 13,200 Sales commissions $ 1.80 Variable administrative expense $ 0.80 Fixed selling and administrative expense $ 6,600 If 5,500 units are produced, the total amount of indirect manufacturing cost incurred is closest to: