Pedregon Corporation has provided the following information: Cost per Period Cost per Unit $ 7.20 $ 4.00 $ 1.45 $ 18,500 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Sales commissions Variable administrative expense Fixed selling and administrative expense $ $ 0.65 0.75 $ 7,200 If 5,000 units are produced, the total amount of manufacturing overhead cost is closest to