Perteet Corporation's relevant range of activity is 6,900 units to 13,500 units. When it produces and sells 10,200 units, its average costs per unit are as follows:

	Average Cost per Unit
Direct materials	$7.40
Direct labor	$3.75
Variable manufacturing overhead	$1.90
Fixed manufacturing overhead	$3.30
Fixed selling expense	$0.75
Fixed administrative expense	$0.45
Sales commissions	$0.55
Variable administrative expense	$0.60

If 7,800 units are produced, the total amount of manufacturing overhead cost is closest to:

		$34,320
		$26,730
		$58,410
		$48,480