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Perteet Corporation's relevant range of activity is 4,500 units to 9,500 units. When it produces and sells 7,000 units, its average costs per unit are

Perteet Corporation's relevant range of activity is 4,500 units to 9,500 units. When it produces and sells 7,000 units, its average costs per unit are as follows:

Average

Cost per UnitDirect materials$6.60Direct labor$3.35Variable manufacturing overhead$1.70Fixed manufacturing overhead$3.80Fixed selling expense$0.80Fixed administrative expense$0.50Sales commissions$0.60Variable administrative expense$0.65

If 5,000 units are produced, the total amount of manufacturing overhead cost is closest to:

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