Overlook Corporation's relevant range of activity is 3,800 units to 9,000 units. When it produces and sells 6,400 units, its average costs per unit are as follows: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Fixed selling expense Fixed administrative expense Sales commissions Variable administrative expense Average Cost per Unit $6.65 $ 3.70 $1.40 $3.50 $1.00 $0.70 $0.80 $0.70 If 5,400 nits are produced, the total amount of indirect manufacturing cost incurred is closest to: If 5,400 units are produced, the total amount of indirect manufacturing cost incurred is closest to: Multiple Choice $7,560 $22.400 $29,960 $26,460