Walsh Corporation's relevant range of activity is 2,000 units to 6,000 units. When it produces and sells 4,000 units, its average costs per unit are as follows: Average Cost per Unit Direct materials $ 6.55 Direct labor $ 3.50 Variable manufacturing overhead $ 1.40 Fixed manufacturing overhead $ 2.60 Fixed selling expense $ 0.70 Fixed administrative expense $ 0.40 Sales commissions $ 1.50 Variable administrative expense $ 0.45 If 3,000 units are produced, the total amount of direct manufacturing cost incurred is closest to: Select one: a. $34,650 b. $34,350 c. $30,150 d. $42,150