Kesterson Corporation has provided the following information:

	Cost per Unit	Cost per Period
Direct materials	$ 6.20
Direct labor	$ 3.10
Variable manufacturing overhead	$ 1.35
Fixed manufacturing overhead		$ 14,000
Sales commissions	$ 1.50
Variable administrative expense	$ 0.40
Fixed selling and administrative expense		$ 4,500

If 4,000 units are produced, the total amount of manufacturing overhead cost is closest to:

Garrison 17e Rechecks 2021-10-22

Multiple Choice

• $16,300

• $25,600

• $19,400

• $13,200