Schwiesow Corporation has provided the following information: Cost per Unit Cost per Period Direct materials $ 7.65 Direct labor $ 3.50 Variable manufacturing overhead $ 2.05 Fixed manufacturing overhead $ 10,500 Sales commissions $ 1.00 Variable administrative expense $ 0.40 Fixed selling and administrative expense $ 6.100 If 3,000 units are produced, the total amount of manufacturing overhead cost is closest to: O $12, 150 O $7,650 O $21,150 $16,650