Schwiesow Corporation has provided the following information:

	Cost per Unit	Cost per Period
Direct materials	$ 7.40
Direct labor	$ 3.80
Variable manufacturing overhead	$ 1.80
Fixed manufacturing overhead		$ 16,000
Sales commissions	$ 1.00
Variable administrative expense	$ 0.50
Fixed selling and administrative expense		$ 5,600

If 7,500 units are produced, the total amount of manufacturing overhead cost is closest to:

Multiple Choice

$28,500

$29,500

$27,500

$43,000