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: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Fixed selling expense Fixed administrative expense Sales commissions Variable administrative expense Average Cost per Unit $6.30 $3.20 $1.40 $3.30 $0.50 $0.20 $0.30 $0.35 If 4,400 units are produced, the total amount of manufacturing overhead cost is closest to: Multiple Choice $20,680 $33,220 $25,300 $16,720