Consider the following data for Magnimus Corporation. Sales in units Sales revenue Direct materials Direct labour Manufacturing overhead Sales commission Other selling expenses Administrative expenses July 3,900 $429,000 77,610 89,895 61,980 25, 350 44,720 36,550 August 5,000 $550,000 99,500 115,250 71,880 32,500 48,020 36,550 September 5,200 $572,000 103,480 119,860 73,680 33,800 48,620 36,550 Required: If 4,400 units are sold, what is the manufacturing overhead cost? Manufacturing overhead cost