Perteet Corporation's relevant range of activity is 9,000 units to 17,000 units. When it produces and sells 13,000 units, its average costs per unit are as follows:

	Average Cost per Unit
Direct materials	$	8.10
Direct labor	$	4.10
Variable manufacturing overhead	$	2.00
Fixed manufacturing overhead	$	3.90
Fixed selling expense	$	0.80
Fixed administrative expense	$	0.50
Sales commissions	$	0.60
Variable administrative expense	$	0.65

If 9,400 units are produced, the total amount of manufacturing overhead cost is closest to:

Multiple Choice

• $69,500

• $89,240

• $44,180

• $55,460