Schonhardt Corporation's relevant range of activity is 2,300 units to 6,500 units. When it produces and sells 4,400 units, its average costs per unit are as follows:

	Average Cost per Unit
Direct materials	$ 7.10
Direct labor	$ 3.20
Variable manufacturing overhead	$ 1.15
Fixed manufacturing overhead	$ 3.00
Fixed selling expense	$ 0.75
Fixed administrative expense	$ 0.45
Sales commissions	$ 0.55
Variable administrative expense	$ 0.45

If 5,500 units are produced, the total amount of fixed manufacturing cost incurred is closest to:

Multiple Choice

• $13,200

• $16,500

• $14,300

• $18,040