has provided the following information:

Cost per Unit Cost per Period

Direct materials $ $6\mathrm{.}95$

Direct labor $ $3\mathrm{.}50$

Variable manufacturing overhead $ $1\mathrm{.}75$

Fixed manufacturing overhead $ $19,800$

Sales commissions $ $0\mathrm{.}40$

Variable administrative expense $ $0\mathrm{.}50$

Fixed selling and administrative expense $ $7,700$

If $4,500$ units are produced, the total amount of manufacturing overhead cost is closest to:

Multiple Choice

$$27,675$

$$25,875$

$$35,375$

$$23,625$