Walsh Corporation's relevant range of activity is 2,000 to 6,000 units. When it produces and sells 4,000 units, its average costs per unit are as follows:

Direct materials $6.46

Direct labor $3.64

Variable manufacturing overhead $0.56

Fixed manufacturing overhead $2.02

Fixed selling expense $0.37

Fixed administrative expense $0.66

Sales commissions $1.47

Variable administrative expense $0.74

If3,000 are produced, the total amount of indirect manufacturing costs incurred is closest to:

a. $9,760.00

b. $13,140.00

c. $10,830.00

d. $6,630.00