When Haoning Corp. produces and sells 11,000 units, its average costs per unit are as follows: Average Cost per Unit Direct materials $7.60 Direct labor $3.85 Variable manufacturing overhead $1.50 Fixed manufacturing overhead $3.00 Fixed selling expense $0.85 Fixed administrative expense $0.55 Sales commissions Variable administrative expense If 8,600 units are produced, the total amount of manufacturing overhead cost is closest to: $0.65 $0.70 Multiple Choice $59.950 $26.950