Pedregon Corporation has provided the following information:

	Cost per Unit			Cost per Period
Direct materials	$	7.05
Direct labor	$	3.70
Variable manufacturing overhead	$	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:

Multiple Choice

• $16,450

• $14,700

• $20,050

• $12,600