Corporation has provided the following information:

	Cost per Unit		Cost per Period
Direct materials	$	7.35
Direct labor	$	3.70
Variable manufacturing overhead	$	1.75
Fixed manufacturing overhead			$	15,000
Sales commissions	$	1.00
Variable administrative expense	$	0.40
Fixed selling and administrative expense			$	5,500

If 7,000 units are produced, the total amount of manufacturing overhead cost is closest to: