45 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead $ 6.90 $ 3.90 $ 1.70 $ 25,200 Sales commissions $ 1.50 Variable administrative expense $ 0.55 Fixed selling and administrative expense $ 8,100 If 5,000 units are produced, the total amount of manufacturing overhead cost is closest to: Multiple Choice $29,225 $33,700 $24,750 $42,650 99