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 August September 3,600 4,400 4,600 $432,000 $528,000 $552,000 70,560 86,240 90,160 82,440 100,760 105,340 67,230 72,030 73,230 23,400 28,600 29,900 44,870 47,270 47,870 35,800 35,800 35,800 Required: If 4,100 units are sold, what is the manufacturing overhead cost? Manufacturing overhead cost