Kesterson Corporation has provided the following information: Cost per Unit Cost per Period Direct materials $ 6.20 Direct labor $ 3.10 Variable manufacturing overhead $ 1.35 Fixed manufacturing overhead $ 14,000 Sales commissions $ 1.50 Variable administrative expense $ 0.40 Fixed selling and administrative expense $ 4,500 If 6,000 units are produced, the total amount of indirect manufacturing cost incurred is closest to: