Schwiesow Corporation has provided the following information: Cost per Cost per Unit Period Direct labor Direct materials Variable manufacturing overhead $ 7.50 $ 4.00 $ 1.90 Fixed manufacturing overhead $ 18,000 Sales commissions $ 1.00 Variable administrative expense $ 0.70 Fixed selling and administrative expense $ 5,800 If 8,500 units are produced, the total amount of manufacturing overhead cost is closest to: