Rose Company has a relevant range of production between 10,000 and 25,000 units. The following cost data represents average cost per unit for 15,000 units of production.

	Average Cost per Unit
Direct Materials	$12
Direct Labor	10
Indirect Materials	2
Fixed manufacturing overhead	4
Variable manufacturing overhead	3
Fixed selling and administrative expense	8
Variable Sales commissions	25

If 13,000 units are produced, what are the total manufacturing overhead costs incurred?