Kesterson Corporation has provided the following information: Cost per Unit Cost per Period Direct materials $ 6.45 Direct labor $ 3.60 Variable manufacturing overhead $ 1.40 Fixed manufacturing overhead $ 21,000 Sales commissions $ 1.60 Variable administrative expense $ 0.30 Fixed selling and administrative expense $ 3,000 If 8,500 units are produced, the total amount of indirect manufacturing cost incurred is closest to: Multiple Choice $11,900 $35,450 $32,900 $21,000