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Schwiesow Corporation has provided the following information: Cost per UnitCost per PeriodDirect materials$7.30Direct labor$3.60Variable manufacturing overhead$1.70Fixed manufacturing overhead$14,000Sales commissions$1.00Variable administrative expense$0.30Fixed selling and administrative expense$5,400

Schwiesow Corporation has provided the following information:

Cost per UnitCost per PeriodDirect materials$7.30Direct labor$3.60Variable manufacturing overhead$1.70Fixed manufacturing overhead$14,000Sales commissions$1.00Variable administrative expense$0.30Fixed selling and administrative expense$5,400

If 6,500 units are produced, the total amount of manufacturing overhead cost is closest to:

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