Pedregon Corporation has provided the following information:

	Cost per Unit	Cost per Period
Direct materials	$ 6.35
Direct labor	$ 3.75
Variable manufacturing overhead	$ 1.50
Fixed manufacturing overhead		$ 15,000
Sales commissions	$ 0.50
Variable administrative expense	$ 0.55
Fixed selling and administrative expense		$ 4,500

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

		$14,000
		$28,000
		$21,000
		$17,500