-MULTIPLE CHOICE TB MC Qu. 1-137 (Static) Sparacino Corporation has... Sparacino Corporation has provided the following information: Direct materials Direct labor Variable manufacturing overhead 0:04 1 Fixed manufacturing overhead Cost per Unit $ 6.90 Cost per Per $ 3.90 $ 1.70 $ 25,200 Sales commissions Variable administrative expense $ 1.50 $ 0.55 ces Fixed selling and administrative expense $ 8,100 If 5,000 units are produced, the total amount of manufacturing overhead cost is closest to: