Kesterson Corporation has provided the following information: Cost per Unit Cost per Period $ 6.20 $ 3.10 $ 1.35 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Sales commissions Variable administrative expense Fixed selling and administrative expense $ 14,000 $ 1.50 $ 0.40 $ 4,500 If 4,000 units are produced, the total amount of manufacturing overhead cost is closest to