Rhome Corporation's relevant range of activity is 2,000 units to 6,000 units. When it produces and sells 4,000 units, its average costs per unit are as follows:

	Average Cost per Unit
Direct materials	$	5.40
Direct labor	$	3.55
Variable manufacturing overhead	$	1.70
Fixed manufacturing overhead	$	3.00
Fixed selling expense	$	0.60
Fixed administrative expense	$	0.40
Sales commissions	$	1.00
Variable administrative expense	$	0.40

If 5,000 units are produced, the total amount of manufacturing overhead cost is closest to:

• $19,250

• $18,000

• $23,000

• $20,500