Tortoise Coast manufactures gaming headsets. When it produces and sells 5,000 units, its costs per unit are as follows:

	Cost per unit
Direct materials	$5.70
Direct labor	$2.25
Variable factory overhead	$0.75
Fixed factory overhead	$1.90
Fixed selling expense	$0.70
Fixed administrative expense	$0.40
Sales commissions	$0.50
Variable administrative expense	$0.55

If 4,000 units are produced, the total amount of factory overhead is:

$13,250

$10,600

$12,500

$15,000