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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

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$0.55

Variable administrative expense$0.60

If 7,800 units are produced, the total amount of manufacturing overhead cost is closest to

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