Pedregon Corporation has provided the following information: Cost per Unit Cost per Period Direct labor Direct materials Variable manufacturing overhead $ 7.05 $ 3.70 $ 1.30 Fixed manufacturing overhead $ 11,900 Sales commissions $ 0.50. Variable administrative expense $ 0.60 Fixed selling and administrative expense $ 3,600 If 3,500 units are produced, the total amount of manufacturing overhead cost is closest to: