Perteet Corporation's relevant range of activity is 8,700 units to 16,500 units. When it produces and sells 12,600 units, its average costs per unit are as follows: Average Cost per Unit Direct materials $7.90 Direct labor $4.05 Variable manufacturing overhead $1.90 Fixed manufacturing overhead $3.80 Fixed selling expense $0.75 Fixed administrative expense $0.45 Sales commissions Variable administrative expense If 10,200 units are produced, the total amount of manufacturing overhead cost is closest to: $0.55 $0.60 Multiple Choice $44,460 $79,470 $67,260 $35,490