Pedregon Corporation has provided the following information: Cost per Unit Cost per Period Direct materials $ 7.35 Direct labor $ 4.30 Variable manufacturing overhead $ 1.60 Fixed manufacturing overhead $ 26,000 Sales commissions $ 0.80 Variable administrative expense $ 0.90 Fixed selling and administrative expense $ 6,000 If 6,500 units are produced, the total amount of manufacturing overhead cost is closest to: Multiple Choice $36,400 $26,000 $28,750 $50,700