Schonhardt Corporation's relevant range of activity is 4,800 units to 6,000 units. When it produces and sells 5,400 units, its average costs per unit are as follows: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Fixed selling expense Average Cost per Unit $ 8.05 $ 3.80 $2.10 $ 3.50 Fixed administrative expense Sales commissions Variable administrative expense $ 1.40 $ 1.10 $ 1.20 $ 1.10 If 5,000 units are produced, the total amount of fixed manufacturing cost incurred is closest to: