Schwiesow Corporation has provided the following information:

	Cost per Unit		Cost per Period
Direct materials	$	7.60
Direct labor	$	3.40
Variable manufacturing overhead	$	2.00
Fixed manufacturing overhead			$	20,000
Sales commissions	$	1.00
Variable administrative expense	$	0.30
Fixed selling and administrative expense			$	6,000

If 9,500 units are produced, the total amount of manufacturing overhead cost is closest to:

Multiple Choice

• $29,500

• $39,000

• $26,650

• $45,000