Percent Corporation's relevant range of activity is 5,400 units to 11,000 units. When it produces and sells 8,200 units, its average costs per unit are as follows: Average Cost per Unit Direct materials $ 6.90 Direct labor $ 3.50 Variable manufacturing overhead $ 2.00 Fixed manufacturing overhead $ 4.00 Fixed selling expense $ 0.75 Fixed administrative expense $ 0.45 Sales commissions $ 0.55 Variable administrative expense $ 0.60 If 5,600 units are produced, the total amount of manufacturing overhead cost is closest to