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	$7.60
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 9,000 units are produced, the total amount of manufacturing overhead cost is closest to:

Multiple Choice

$34,560

$64,560

$50,880

$29,520