Mccaskell Corporation's relevant range of activity is $7,000$ units to $11,000$ units. When it produces and sells $9,000$ units, its average costs per unit are as follows:

Average

Cost per Unit

Direct materials $ $6\mathrm{.}30$

Direct labor $ $3\mathrm{.}65$

Variable manufacturing overhead $ $1\mathrm{.}75$

Fixed manufacturing overhead $ $9\mathrm{.}90$

Fixed selling expense $ $2\mathrm{.}25$

Fixed administrative expense $ $1\mathrm{.}80$

Sales commissions $ $1\mathrm{.}00$

Variable administrative expense $ $0\mathrm{.}50$

If $8,000$ units are produced, the total amount of indirect manufacturing cost incurred is closest to: Mccaskell Corporation's relevant range of activity is $7,000$ units to $11,000$ units. When it produces and sells $9,000$ units, its average

costs per unit are as follows:

If $8,000$ units are produced, the total amount of indirect manufacturing cost incurred is closest to:

$$14,000$

$$93,200$

$$103,100$

$$89,100$