Kesterson Corporation has provided the following information: Direct materials Direct labor Variable manufacturing overhead Cost per Cost per Unit Period 7.0 $ 0 3.9 $ 0 1.4 $ 0 13,2 $ 00 1.8 $ 0 0.8 $ 0 660 $ 0 Fixed manufacturing overhead Sales commissions Variable administrative expense Fixed selling and administrative expense If 5500 units are produced, the total amount of indirect manufacturing cost incurred is closest to: A) $13,200 B) $20 on