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: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Fixed selling expense Fixed administrative expense Sales commissions Variable administrative expense Average Cost per Unit +20 $7.70 2 $3.90 $1.60 $3.20 $0.90 $0.60 $0.70 $0.75 If 8,600 units are produced, the total amount of manufacturing overhead cost is closest to: Multiple Choice O $35,260 $50,240 O $70,020 O O $41,280