Kesterson Corporation has provided the following information: Cost per UnitCost per PeriodDirect materials$6.20  Direct labor$3.10  Variable manufacturing overhead$1.35  Fixed manufacturing overhead  $14,000Sales commissions$1.50  Variable administrative expense$0.40  Fixed selling and administrative expense  $4,500If 6,000 units are produced, the total amount of indirect manufacturing cost incurred is closest to:

A. $14,000
B. $22,100
C. $8,100
D. $24,900


Answer: B

Business

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