Perteet Corporation's relevant range of activity is 7,800 units to 15,000 units. When it produces and sells 11,400 units, its average costs per unit are as follows:

	Average Cost per Unit
Direct materials	$	7.70
Direct labor	$	3.90
Variable manufacturing overhead	$	1.60
Fixed manufacturing overhead	$	3.20
Fixed selling expense	$	0.90
Fixed administrative expense	$	0.60
Sales commissions	$	0.70
Variable administrative expense	$	0.75

If 8,300 units are produced, the total amount of manufacturing overhead cost is closest to:

Multiple Choice

$34,560

$64,560

$49,760

$29,520