Albuquerque Corporation has provided the following information: Cost Per Unit Cost Per Period Direct materials $6.90 Direct labor $3.90 Variable manufacturing overhead $1.70 Fixed manufacturing overhead $25,200 Sales commissions $1.50 Variable administrative expense $0.55 Fixed selling and administrative expense $8,100 5,000 units are produced, the total amount of manufacturing overhead cost is losest to: $29,225 $24,750 $42,650 $33,700