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Pedregon Corporation has provided the following information: Cost per Unit Cost per Period Direct materials $ 7.05 Direct labor $ 3.70 Variable manufacturing overhead $

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:

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