Norred Corporation has provided the following information: Cost per Cost per Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Sales commissions Variable administrative expense Fixed selling and administrative expense Unit $ 7.05 $ 3.70 $ 1.60 Period 121,500 $ 1.50 $ 0.45 $ 44,550 If 8,000 units are produced, the total amount of indirect manufacturing cost incurred is closest to: Multiple Choice $120,800 $134,300 $12,800 $121,500