Schonhardt Corporation's relevant range of activity is 3,100 units to 6,500 units. When it produces and sells 4,800 units, its average costs per unit are as follows: Direct materials Average Cost per Unit $ 7.70 Direct labor $ 3.10 Variable manufacturing overhead $ 1.75 Fixed manufacturing overhead $ 3.00 Fixed selling expense $ 1.05 Fixed administrative expense $ 0.75 Sales commissions $ 0.85 $ 0.75 Variable administrative expense If 5,500 units are produced, the total amount of fixed manufacturing cost incurred is closest to: