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	$	6.30
Direct labor	$	3.65
Variable manufacturing overhead	$	1.75
Fixed manufacturing overhead	$	9.90
Fixed selling expense	$	2.25
Fixed administrative expense	$	1.80
Sales commissions	$	1.00
Variable administrative expense	$	0.50

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

• $79,600

• $93,600

• $87,600

• $172,800