m 1 Saved Cost per Period Cost per Unit $ 6.20 $ 3.10 $ 1.35 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Sales commissions Variable administrative expense Fixed selling and administrative expense $ 14,000 $ 1.50 $ 0.40 $ 4,500 If 6.000 units are produced, the total amount of direct manufacturing cost incurred is closest to: Multiple Choice $55,800 $63.900 $80,700 $64.000