Perteet Corporation's relevant range of activity is 5,400 units to 11,000 units. When it produces and sells 8,200 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 $6.90 $3.50 $2.00 $4.00 $0.75 $0.45 $0.55 $0.60 If 5,600 units are produced, the total amount of manufacturing overhead cost is closest to Multiple Choice 0 $52,400 $44,000 $26,600 O $33,600