TB MC Qu. 1-116 (Static) Perkey Corporation has... Perkey Corporation has provided the following information: Cost per Cost per Unit Period $ 5.00 Direct materials Direct labor Variable manufacturing overhead $ 2.90 $ 1.25 Fixed manufacturing overhead $ 21,000 Sales commissions $ 1.00 Variable administrative expense $ 0.55 Fixed selling and administrative expense $ 7,500 If 4,000 units are produced, the total amount of direct manufacturing cost incurred is closest to: