Perteet Corporation's relevant range of activity is 8,100 units to 15,500 units. When it produces and sells 11,800 units, its average costs per unit are as follows: Average Cost per Unit Direct materials $7.70 Direct labor $3.95 Variable manufacturing overhead $1.70 Fixed manufacturing overhead $3.40 Fixed selling expense $0.65 Fixed administrative expense $0.35 Sales commissions Variable administrative expense If 9,400 units are produced, the total amount of manufacturing overhead cost is closest to: $0.45 $0.50 Multiple Choice O $56,100 O $29,970 $69.350