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