Kesterson Corporation has provided the following information: O Cost per Cost per points Unit Period Direct materials $ 7. 05 Direct labor $ 4.00 Variable manufacturing overhead $ 1. 45 Fixed manufacturing overhead $ 15, 000 Sales commissions $ 1.90 Variable administrative expense $ 0. 90 Fixed selling and administrative expense $ 7, 200 If 6,000 units are produced, the total amount of indirect manufacturing cost incurred is closest to