Schwiesow Corporation has provided the following information: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Sales commissions Cost per Unit $ 7.40 $ 3.80 $ 1.80 $ 1.00 $ 0.50 Cost per Period $ 16,000 Variable administrative expense Fixed selling and administrative expense $ 5,600 If 7,500 units are produced, the total amount of manufacturing overhead cost is closest to: