11. Kneeland Corporation has provided the following information: Cost per Unit Cost per Period $6.80 Direct materials $4.15 Direct labor $1.65 Variable manufacturing overhead $121,500 Fixed manufacturing overhead Sales commissions $1.00 Variable administrative expense $0.50 Fixed selling and administrative expense.. $40,500 If 10,000 units are produced, the total amount of manufacturing overhead cost is closest to: A) $186,000 B) $138,000 C) $162,000 D) $150,000