Lehnertz Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During February, the company budgeted for 7,100 units, but its actual level of activity was 7,150 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for February: Data used in budgeting: Fixed element per month Variable element per unit Revenue $ 27.70 Direct labor $ 0 $ 4.10 Direct materials 0 10.80 Manufacturing overhead 34,000 1.20 Selling and administrative expenses 21,800 0.70 Total expenses $ 55,800 $ 16.80 Actual results for February: Revenue $ 205,485 Direct labor $ 29,365 Direct materials $ 74,980 Manufacturing overhead $ 43,020 Selling and administrative expenses $ 27,505 The manufacturing overhead in the flexible budget for February would be closest to: