Perteet Corporation's relevant range of activity is 7,500 units to 14,500 units. When it produces and sells 11,000 units, its average costs per unit are as follows:

	Average Cost per Unit
Direct materials	$	7.60
Direct labor	$	3.85
Variable manufacturing overhead	$	1.50
Fixed manufacturing overhead	$	3.00
Fixed selling expense	$	0.85
Fixed administrative expense	$	0.55
Sales commissions	$	0.65
Variable administrative expense	$	0.70

If 8,000 units are produced, the total amount of manufacturing overhead cost is closest to:

rev: 09_27_2017_QC_CS-102296

Multiple Choice

$31,500

$59,950

$45,000

$26,950