Schonhardt Corporation's relevant range of activity is 4,000 units to 8,000 units. When it produces and sells 6,000 units, its average costs per unit are as follows: Direct materials Average Cost per Unit $ 7.85 Direct labor $ 3.40 Variable manufacturing overhead $ 1.90 Fixed manufacturing overhead $ 3.20 Fixed selling expense $ 1.20 Fixed administrative expense $ 0.90 Sales commissions Variable administrative expense If 7,000 units are produced, the total amount of fixed manufacturing cost incurred is closest to: $ 1.00 $ 0.90 Multiple Choice $26,400 $21,600 $19,200 $31 200