Schwiesow Corporation has provided the following information:Cost per Unit Cost per PeriodDirect materials$ $7\mathrm{.}60$Direct labor$ $3\mathrm{.}40$Variable manufacturing overhead$ $2\mathrm{.}00$Fixed manufacturing overhead$ $20,000$Sales commissions$ $1\mathrm{.}00$Variable administrative expense$ $0\mathrm{.}30$Fixed selling and administrative expense$ $6,000$If $9,500$ units are produced, the total amount of manufacturing overhead cost i: closest to:Brewer $9$e Rechecks $2021-10-23$$$38,000$$$39,000$$$37,000$$$52,300$