Schwiesow Corporation has provided the following information: Direct materials Direct labor. Variable manufacturing overhead Fixed manufacturing overhead Sales commissions Variable administrative expense Fixed selling and administrative expense Cost per Unit $ 7.45 $ 3.90 $ 1.85 $ 1.00 $ 0.60 Cost per Period $ 17,000 $ 5,700 If 8,000 units are produced, the total amount of manufacturing overhead cost is closest to: