Pedregon Corporation has provided the following information:

	Cost per Unit			Cost per Period
Direct materials	$	7.25
Direct labor	$	4.10
Variable manufacturing overhead	$	1.50
Fixed manufacturing overhead				$	20,900
Sales commissions	$	0.70
Variable administrative expense	$	0.80
Fixed selling and administrative expense				$	3,900

If 5,500 units are produced, the total amount of manufacturing overhead cost is closest to:

Multiple Choice

• $29,150

• $25,300

• $33,050

• $20,900