Kneeland Corporation has provided the following information: Cost per Period Cost per Unit $ 6.80 $4.15 $1.65 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Sales commissions Variable administrative expense Fixed selling and administrative expense $121,500 $1.00 $0.50 $ 40,500 If 10,000 units are produced, the total amount of manufacturing overhead cost is closest to: o $150,000 o $162,000 o $138,000 o $186,000