Schwiesow Corporation has provided the following information:

	Cost per Unit		Cost per Period
Direct materials	$	8.05
Direct labor	$	4.30
Variable manufacturing overhead	$	1.65
Fixed manufacturing overhead			$	18,500
Sales commissions	$	1.00
Variable administrative expense	$	0.50
Fixed selling and administrative expense			$	6,900

If 7,000 units are produced, the total amount of manufacturing overhead cost is closest to:

Multiple Choice

• $23,050

• $30,050

• $19,550

• $36,950