Perteet Corporation's relevant range of activity is 5,700 units to 11,500 units. When it produces and sells 8,600 units, its average costs per unit are as follows: Average Cost per Unit Direct materials $7.00 Direct labor $3.55 Variable manufacturing overhead Fixed manufacturing overhead Fixed selling expense $1.50 $2.50 $0.85 Fixed administrative expense $0.55 Sales commissions $0.65 Variable administrative expense $0.70 If 5,800 units are produced, the total amount of manufacturing overhead cost is closest to: Multiple Choice $23,200 $42,090 $30,200 $19,430