Schonhardt Corporation's relevant range of activity is $2,900$ units to $7,500$ units. When it produces and sells $5,200$ units, its average costs per unit are as follows:

Average Cost per Unit

Direct materials $ $7\mathrm{.}20$

Direct labor $ $3\mathrm{.}40$

Variable manufacturing overhead $ $1\mathrm{.}25$

Fixed manufacturing overhead $ $3\mathrm{.}50$

Fixed selling expense $ $0\mathrm{.}85$

Fixed administrative expense $ $0\mathrm{.}55$

Sales commissions $ $0\mathrm{.}65$

Variable administrative expense $ $0\mathrm{.}55$

If $6,500$ units are produced, the total amount of fixed manufacturing cost incurred is closest to:

Multiple Choice

$$23,400$

$$22,620$

$$18,200$

$$18,460$