Schwiesow Corporation has provided the following information Cost Cost per per Period Unit Direct materials $7.45 Direct labor $3.90 Variable manufacturing overhead Fixed manufacturing overhead $1.85 $17,000 Sales commissions $1.00 Variable administrative expense Fixed selling and administrative expense $0.60 $ 5,700 If 8,000 units are produced, the total amount of manufacturing overhead cost is closest to: Multiple Choice $37,500 $31,800 $19,000 $23,800