Perteet Corporation's relevant range of activity is 7,200 units to 14,000 units. When it produces and sells 10,600 units, its average costs per unit are as follows: Direct materials Average Cost per Unit $ 7.50 Direct labor $ 3.80 Variable manufacturing overhead $ 2.00 Fixed manufacturing overhead $ 3.50 Fixed selling expense $ 0.80 Fixed administrative expense $ 0.50 Sales commissions Variable administrative expense If 8,200 units are produced, the total amount of manufacturing overhead cost is closest to: $ 0.60 $ 0.65 Multiple Choice $37,400 $53,500 $62,940 $29,240