Pedregon Corporation has provided the folowing information: Cost per Cost per Unit 7.35 $4.30 $1.60 Period Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Sales commissions Variable administrative expense Fixed selling and administrative expense $26,000 $0.80 $0.90 $ 6,000 6,500 units are produced, the total amount of manufacturing overhead cost is closest to: Multiple Choice $36,400 $31,200 $42,400 $25.350