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: