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Kesterson Corporation has provided the following information:
Cost per Unit Cost per Period
Direct materials $6.40
Direct labor $3.50
Variable manufacturing overhead $1.35
Fixed manufacturing overhead $18,900
Sales commissions $1.50
Variable administrative expense $0.80
Fixed selling and administrative expense $6,300
Question 1: If 8,000 units are produced, the total amount of indirect manufacturing cost incurred is closest to
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