Direct materials $7.05/unit. Direct labor is $3.50/unit. Variable manufacturing overhead is $1.65/unit. Fixed manufacturing overhead is $17,000. Sales commissions are $2.00/unit. Variable administrative expense is $0.40/unit. Fixed Selling and Administrative Expenses are $5,500. If 2000 units are produced, the amount of Total Manufacturing Overheadis closest to:

22,000

23,600

14,600

20,300