Pedregon Corporation has provided the following information: Cost per Cost per Period Unit Direct materials $ 6.35 Direct labor $ 3.75 Variable manufacturing overhead ta 1.50 Fixed manufacturing overhead $ 15,000 Sales commissions $ 0.50 Variable administrative expense $ 0.55 Fixed selling and administrative expense $ 4,500 If 4,000 units are produced, the total amount of manufacturing overhead cost is closest to: O $28,000 $14,000 O $17,500 O $21,000