Perteet Corporation's relevant range of activity is 5100 units to 10,500 units. When it produces and sells 7800 units, its average costs per unit are as follows: Average Cost per Unit Direct materials $ 6.80 Direct labor $ 3.45 Variable manufacturing overhead $ 1.90 Fixed manufacturing overhead $ 3.80 Fixed selling expense $ 0.65 Fixed administrative expense $ 0.35 Sales commissions $ 0.45 Variable administrative expense $ 0.50 If 5400 units are produced, the total amount of manufacturing overhead cost is closest to: $30,780 $39,900 $24,030 $48,270