schwiesow Corporation has provided the following information:

	Cost per Unit		Cost per Period
Direct materials	$	7.05
Direct labor	$	3.50
Variable manufacturing overhead	$	1.65
Fixed manufacturing overhead			$	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 direct manufacturing cost incurred is closest to:

Multiple Choice

$63,300

$73,200

$69,300

$86,400