Kesterson Corporation has provided the following information: Direct materials Direct labor Fixed manufacturing overhead Variable manufacturing overhead Sales commissions Variable administrative expense Fixed selling and administrative expense Cost per Cost per Unit Period $ 6.45 $ 3.60 $ 1.40 $ 21,000 $ 1.60 $ 0.30 $ 3,000 If 8,500 units are produced, the total amount of indirect manufacturing cost incurred is closest to: Multiple Choice $11,900 $19,050 $32,900 $21,000