Garrett Wilson Corporation has provided the following:

	Cost per Unit	Cost per Period
Direct materials	$ 7.50
Direct labor	$ 4.00
Variable manufacturing overhead	$ 1.90
Fixed manufacturing overhead		$ 18,000
Sales commissions	$ 1.00
Variable administrative expense	$ 0.70
Fixed selling and administrative expense		$ 5,800

If 8,500 units are produced, the total amount of manufacturing overhead cost is closest to:

Multiple Choice

$33,150

$32,150

$34,150

$51,150