Kimberly Clarke Corporation has provided the following information:

	Cost per Unit		Cost per Period
Direct materials	$	7.10
Direct labor	$	4.10
Variable manufacturing overhead	$	1.50
Fixed manufacturing overhead			$	16,900
Sales commissions	$	2.00
Variable administrative expense	$	0.30
Fixed selling and administrative expense			$	3,900

If 6,500 units are produced, the total amount of indirect manufacturing cost incurred is closest to:

Multiple Choice

• $16,900

• $28,600

• $26,650

• $9,750