Perkey Corporation has provided the following information:

Cost per Unit Cost per Period

Direct materials $5.00

Direct labor $2.90

Variable manufacturing overhead $1.25

Fixed manufacturing overhead $21,000

Fixed selling and administrative expense $7,500

3. If 4,000 units are produced, the total amount of direct variable manufacturing cost incurred is closest to:

		$31,600
		$36,600
		$53,400
		$35,600