Wessner Corporation has provided the following information: Cost per Unit Cost per Period Direct materials $6.20 Direct labor $2.80 Variable manufacturing overhead $1.45 Fixed manufacturing overhead $12,000 Sales commissions $1.00 Variable administrative expense $0.55 Fixed selling and administrative expense $ 4,000 5,000 units are produced, the total amount of manufacturing overhead cost is closest to: Multiple Choice O $18,625 O $18,000 $20,500 $19,250