Lambeth Corporation has provided the following information: 5 Cost per Period Cost per Unit $ 4.90 $ 2.95 $ 1.25 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Sales commissions Variable administrative expense Fixed selling and administrative expense $ 8,000 $ 1.00 $ 0.40 $ 4,000 If 3,000 units are produced, the total amount of direct manufacturing cost incurred is closest to: Multiple Choice $26,550 O $23,550 O O $33,300 $ 1.25 5 $ 8,000 Variable manufacturing overhead Fixed manufacturing overhead Sales commissions Variable administrative expense Fixed selling and administrative expense $ 1.00 $ 0.40 $ 4,000 If 3,000 units are produced, the total amount of direct manufacturing cost incurred is closest to: Multiple Choice $26,550 $23,550 O O O $33,300 $27,300