Direct materials $ $7\mathrm{.}95$

Direct labor $ $4\mathrm{.}10$

Variable manufacturing overhead $ $1\mathrm{.}55$

Fixed manufacturing overhead $ $16,500$

Sales commissions $ $1\mathrm{.}00$

Variable administrative expense $ $0\mathrm{.}30$

Fixed selling and administrative expense $ $6,700$

If $6,000$ units are produced, the total amount of manufacturing overhead cost is closest to:

Multiple Choice

$$16,800$

$$25,800$

$$38,400$

$$21,300$