n 13 Walsh Corporation has provided the following information: ed Out of 3 question Cost per Unit Cost per Period Direct materials $ 4.90 Direct labor $ 2.95 Variable manufacturing overhead $ 1.25 Fixed manufacturing overhead $ 8,000 Sales commissions $ 1.00 Variable administrative expense $ 0.40 Fixed selling and administrative expense $ 4,000 If 3,000 units are produced, the total amount of direct manufacturing cost incurred is closest to: Select one: O a. $27,300 O b. $23,550 O c. $26,550 O d. $33,300