Werner Co. collected the following information: Cost per Unit Cost per Period Direct materials $ 6.50 Direct labor $ 3.70 Variable manufacturing overhead $ 1.45 Fixed manufacturing overhead $ 23,200 Sales commissions $ 1.70 Variable administrative expense $ 0.40 Fixed selling and administrative expense $ 4,800 If 9,000 units are produced, the total amount of indirect manufacturing cost incurred is closest to: