Meginnis Corporation's relevant range of activity is 3,000 units to 7,000 units. When it produces and sells 5,000 units, its average costs per unit are as follows: Average Cost per Unit Direct materials$5.20 Direct labor$3.75 Variable manufacturing overhead$1.65 Fixed manufacturing overhead$2.60 Fixed selling expense$0.50 Fixed administrative expense$0.40 Sales commissions$1.50 Variable administrative expense$0.50 If 6,000 units are produced, the total amount of direct manufacturing cost incurred is closest to