Perteet Corporation's relevant range of activity is 3,000 units to 7,000 units. When it produces and sells 5,000 units, its average costs per unit are as follows:

	Average Cost per Unit
Direct materials	$	6.70
Direct labor	$	3.25
Variable manufacturing overhead	$	1.60
Fixed manufacturing overhead	$	3.00
Fixed selling expense	$	0.70
Fixed administrative expense	$	0.40
Sales commissions	$	0.50
Variable administrative expense	$	0.55

If 4,000 units are produced, the total amount of manufacturing overhead cost is closest to:

Multiple Choice

$28,000

$14,800

$21,400

$18,100