Shelley Corporation's relevant range of activity is 8,400 units to 16,000 units. When it produces and sells 12,200 units, its average costs per unit are as follows: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Fixed selling expense Fixed administrative expense Sales commissions Variable administrative expense Average Cost per Unit $ 7.90 $ 4.00 $ 1.80 $ 3.60 $ 0.70 $ 0.40 $ 0.50 $ 0.55 If 9,000 units are produced, the total amount of manufacturing overhead cost is closest to: $60,120 $32,680 $41,040 $74,320 None of these answers