Schonhardt Corporation's relevant range of activity is 3,800 units to 9,000 units. When it produces and sells 6.400 units, its average costs per unit are as follows: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Fixed selling expense Fixed administrative expense Sales commissions Variable administrative expense Average cost per Unit $ 7.35 $ 3.70 $ 1.40 $ 3.50 $ 1.00 $ 0.70 $ 0.80 $ 0.70 If 8,000 units are produced, the total amount of fixed manufacturing cost incurred is closest to Multiple Choice $32,640 O $25,600 Variable administrative expense $ 0.70 If 8,000 units are produced, the total amount of fixed manufacturing cost incurred is closest to: Multiple Choice O $32,640 $25,600 O $28.800 O $22.400 -