Pedregon Corporation has provided the following information:

Cost per Unit Cost per Period

Direct materials $ 7.10

Direct labor $ 3.80

Variable manufacturing overhead $ 1.35

Fixed manufacturing overhead $ 14,000

Sales commissions $ 0.55

Variable administrative expense $ 0.65

Fixed selling and administrative expense $ 5,000

If 4,000 units are produced, the total amount of manufacturing overhead cost is closest to:

a. 19,400

b. 17,200

c. 24,400

d. 14,600