Schwiesow Corporation has provided the following information: Cost Cost per Period per Unit Direct materials $7.05 Direct labor $3.50 Variable manufacturing overhead Fixed manufacturing overhead $1.65 $11,000 Sales commissions $1.00 Variable administrative expense $0.40 Fixed selling and administrative expense $5,500 If 6,000 units are produced, the total amount of indirect manufacturing cost incurred is closest to: $23,100 $9,900 $20,900 $11,000