ABC Company produced 4,000 units during 20x9 and had the following cost structure. What is the total manufacturing overhead for 20x9?

	Cost per Unit	Cost per Period
Direct materials	$7.05
Direct labor	$3.50
Variable manufacturing overhead	$1.65
Fixed manufacturing overhead		$11,000
Sales commissions	$1.00
Variable administrative expense	$0.40
Fixed selling and administrative expense		$5,500

a.) 11,000

b.) 23,200

c.) 6,600

d.) 17,600