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 per Unit $6.85 $ 3.60 $ 1.25 $ 1.50 $ 0.50 Cost per Period $ 10,400 $3,200 If 4,000 units are produced, the total amount of indirect manufacturing cost incurred is closest to:

Kesterson Corporation has provided the following information: If 4,000 units are produced, the total amount of indirect manufacturing cost incurred is closest to