Schonhardt Corporation's relevant range of activity is 3,000 units to 5,000 units. When it produces and sells 4,000 units, its average costs per unit are as follows:

	Average Cost per Unit
Direct materials	$	7.95
Direct labor	$	3.60
Variable manufacturing overhead	$	2.00
Fixed manufacturing overhead	$	2.60
Fixed selling expense	$	1.30
Fixed administrative expense	$	1.00
Sales commissions	$	1.10
Variable administrative expense	$	1.00

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

a. $15,600

b. $22,400

c. $10,400

d. $18,500