Schwiesow Corporation has provided the following information: Cost per UnitCost 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: $16,650 $21,150 $7,650 $12,150