Schonhardt Corporation's relevant range of activity is 2,500 units to 5,500 units. When it produces and sells 4,000 units, its average costs per unit are as follows:

Average Cost per Unit Direct materials $ 7.60 Direct labor $ 2.90 Variable manufacturing overhead $ 1.65 Fixed manufacturing overhead $ 2.90 Fixed selling expense $ 0.95 Fixed administrative expense $ 0.65 Sales commissions $ 0.75 Variable administrative expense $ 0.65

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

Multiple Choice

a $16,800 b $11,400 c $11,600 d $15,400