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Cost per Unit Cost per Period Direct materials $ 6.95 Direct labor $ 3.50 Variable manufacturing overhead $ 1.75 Fixed manufacturing overhead $ 19,800 Sales

Cost per Unit Cost per Period Direct materials $ 6.95 Direct labor $ 3.50 Variable manufacturing overhead $ 1.75 Fixed manufacturing overhead $ 19,800 Sales commissions $ 0.40 Variable administrative expense $ 0.50 Fixed selling and administrative expense $ 7,700 If 4,500 units are produced, the total amount of manufacturing overhead cost is closest to:

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