Kesterson Corporation has provided the following information: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Sales commissions Variable administrative expense Fixed selling and administrative expense Cost Cost per per Period Unit $7.00 $3.90 $1.40 $13,200 $1.80 $0.80 $ 6,600 If 5,500 units are produced, the total amount of indirect manufacturing cost incurred is closest to: Multiple Choice O $25,300 O $20,900 $13,200 o $7,700