TB MC Qu. 1-97 (Static) Sparacino Corporation has... Sparacino Corporation has provided the following information: Cost per Unit Cost per Period Direct materials $ 6.90 Direct labor $ 3.90 Variable manufacturing overhead $ 1.70 Fixed manufacturing overhead $ 25, 200 Sales commissions $ 1.50 Variable administrative expense $ 0.55 Fixed selling and administrative expense $ 8, 109 If 5,000 units are produced, the total amount of manufacturing overhead cost is closest to Multiple Choice $24,750 O $42,650 $33,700 n