Schonhardt Corporation's relevant range of activity is 2,800 units to 6,000 units. When it produces and sells 4,400 units, its average costs per unit are as follows:

	Average Cost per Unit
Direct materials	$	7.65
Direct labor	$	3.00
Variable manufacturing overhead	$	1.70
Fixed manufacturing overhead	$	2.50
Fixed selling expense	$	1.00
Fixed administrative expense	$	0.70
Sales commissions	$	0.80
Variable administrative expense	$	0.70

If 5,000 units are produced, the total amount of fixed manufacturing cost incurred is closest to:

rev: 03_07_2018_QC_CS-120188, Garrison 16e Rechecks 2018-06-07

• $15,400

• $19,360

• $11,000

• $13,200