Schwiesow Corporation has provided the following information: Cost per Unit Cost per Period Direct materials $ 8.00 Direct labor $ 4.20 Variable manufacturing overhead $ 1.60 Fixed manufacturing overhead $ 17,500 Sales commissions $ 1.00 Variable administrative expense $ 0.40 Fixed selling and administrative expense $ 6,800 If 6,500 units are produced, the total amount of manufacturing overhead cost is closest to: