1) Schwiesow Corporation has provided the following information: Cost per Unit Cost per Period Direct materials $ 7.85 Direct labor $ 3.90 Variable manufacturing overhead $ 1.45 Fixed manufacturing overhead $ 14,500 Sales commissions $ 1.00 Variable administrative expense $ 0.80 Fixed selling and administrative expense $ 5,500 If 5,000 units are produced, the total amount of manufacturing overhead cost is closest to $21,750 $12,750 $31,250 $17,250