Pedregon Corporation has provided the following information:

Cost per Unit			Cost per Period
Direct materials	$	6.40
Direct labor	$	3.20
Variable manufacturing overhead	$	1.20
Fixed manufacturing overhead				$	14,400
Sales commissions	$	0.40
Variable administrative expense	$	0.45
Fixed selling and administrative expense				$	3,300

If 4,500 units are produced, the total amount of manufacturing overhead cost is closest to:

Multiple Choice

• $19,800

• $18,000

• $23,100

• $15,975