Kesterson Corporation has provided the following information Cost per Unit Cost per Period S 6.20 S 3.10 S1.35 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Sales commissions Variable administrative expense Fixed selling and administrative expense S 14,000 $ 1.50 S 040 S4,500 if 4 000 units are produced, the total amount of manufacturing overhead cost is clozest to Select one a. $13.200 b. 519.400 c $16.300 d 525 600