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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

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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 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Fixed selling expense Fixed administrative expense Sales commissions Variable administrative expense per Unit $7.80 $3.95 $1.70 $3.40 $0.65 $0.35 $0.45 $0.50 If 8,500 units are produced, the total amount of manufacturing overhead cost is closest to

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