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Pedregon Corporation has provided the following information: Cost per Unit Cost per Period Direct materials $ 7.35 Direct labor $ 4.30 Variable manufacturing overhead $

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:

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