Koala Enterprises Inc. relevant range of activity is 4,800 units to 6,000 units. When it produces and sells 5,400 units, its average costs per unit are as follows:

Average Cost Per Unit

Direct materials	$	8.05
Direct labor	$	3.80
Variable manufacturing overhead	$	2.10
Fixed manufacturing overhead	$	3.50
Fixed selling expense	$	1.40
Fixed administrative expense	$	1.10
Sales commissions	$	1.20
Variable administrative expense	$	1.10

If 5,000 units are produced, the total amount of fixed manufacturing cost incurred is closest to:

Multiple Choice:

A. $18,900

B. $26,460

C. $22,680

D. $32,400