Pedregon Corporation has provided the following information:

	Cost per Unit			Cost per Period
Direct materials	$	6.80
Direct labor	$	4.00
Variable manufacturing overhead	$	1.60
Fixed manufacturing overhead				$	12,000
Sales commissions	$	0.80
Variable administrative expense	$	0.85
Fixed selling and administrative expense				$	5,700

If 3,000 units are produced, the total amount of manufacturing overhead cost is closest to:

Multiple Choice

• $16,800

• $11,850

• $22,500

• $14,400