Answer:
For 6,800 units the the manufacturing overheads will be $ 3120
Explanation:
Particulars                  Average Cost per Unit
Direct materials                    $ 7.20
Direct labor                       $ 3.65
Variable manufacturing overhead     $ 1.70
Fixed manufacturing overhead       $ 2.90
Total Manufacturing Costs          $ 15.45
The Manufacturing Overheads = Variable manufacturing overhead  + Fixed manufacturing overhead  =  $ 1.70  + $ 2.90 =  $ 4.6 per unit
For 6,800 units the the manufacturing overheads will be 4.6 * 6,800=$ 3120
We calculate the manufacturing overheads for 6800 by multiplying it with the
manufacturing overheads per unit.