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Kesterson Corporation has provided the following information: Cost per Unit Cost per Period Direct materials $ 6.75 Direct labor $ 3.40 Variable manufacturing overhead $

Kesterson Corporation has provided the following information:

Cost per Unit Cost per Period
Direct materials $ 6.75
Direct labor $ 3.40
Variable manufacturing overhead $ 1.70
Fixed manufacturing overhead $ 25,200
Sales commissions $ 1.30
Variable administrative expense $ 0.30
Fixed selling and administrative expense $ 6,300

If 11,500 units are produced, the total amount of indirect manufacturing cost incurred is closest to:

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