Schwiesow Corporation has provided the following information:

	Cost per Unit		Cost per Period
Direct materials	$	7.55
Direct labor	$	3.30
Variable manufacturing overhead	$	1.95
Fixed manufacturing overhead			$	19,000
Sales commissions	$	1.00
Variable administrative expense	$	0.80
Fixed selling and administrative expense			$	5,900

If 9,000 units are produced, the total amount of manufacturing overhead cost is closest to:

Multiple Choice

$27,550

$36,550

$20,350

$42,450