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

$73,200

$69,300

$86,400

$63,300