Schwiesow Corporation has provided the following information:

Direct materials $7.85 per unit Direct labor: $3.90 per unit Variable manufacturing overhead: $1.45 per unit Fixed manufacturing overhead: $14,500 per period Sales commissions: $1.00 per unit Variable administrative expense: $0.80 per unit Fixed selling and administrative expense: $6,500 per period If 5,000 units are produced, the total amount of manufacturing overhead cost is closest to: A. $16,750 B. $21,750 C. $12,750 D. $28,250