Perkey Corporation has provided the following information: Cost per Cost per Unit $ 5.00 Period Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Sales commissions $ 2.90 $ 1.25 $21,000 $ 1.00 Variable administrative expense. $ 0.55 Fixed selling and administrative expense $ 7,500 If 4,000 units are produced, the total amount of direct manufacturing cost incurred is closest to: