Kneeland Corporation has provided the following information:

Cost per Unit Cost per Period

Direct materials $$6\mathrm{.}80$

Direct labor $$4\mathrm{.}15$

Variable manufacturing overhead $$1\mathrm{.}65$

Fixed manufacturing overhead $$121,500$

Sales commissions $$1\mathrm{.}00$

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

Fixed selling and administrative expense $ $40,500$

If $10,000$ units are produced, the total amount of manufacturing overhead cost is closest to: