Schonhardt corporation's relevant range activity is 4,900 units to 5,500 units. When it produces and sells 5,200 units, its average costs per unit are as follows:

Direct Materials $8.00

Direct labor $3.70

Variable manufacturing overhead $2.05

Fixed manufacturing overhead $3.00

Fixes selling expense $1.35

Fixed administrative expense $1.05

Sales commissions $1.15

Variable administrative expense $1.05

If 4,500 units are produced, the total amount of fixed manufacturing cost incurred is closest to:

A) $30,160

B) $22,620

C) $21,060

D) $15,600