Perteet Corporation's relevant range of activity is $3,600$ units to $8,000$ units. When it produces and sells $5,800$ units, its average costs per unit are as follows:

Average

Cost per Unit

Direct materials $ $6\mathrm{.}30$

Direct labor $ $3\mathrm{.}20$

Variable manufacturing overhead $ $1\mathrm{.}40$

Fixed manufacturing overhead $ $3\mathrm{.}30$

Fixed selling expense $ $0\mathrm{.}50$

Fixed administrative expense $ $0\mathrm{.}20$

Sales commissions $ $0\mathrm{.}30$

Variable administrative expense $ $0\mathrm{.}35$

If $4,400$ units are produced, the total amount of manufacturing overhead cost is closest to: