Pedregon Corporation has provided the following information:

Cost per Unit Cost per Period

Direct materials $ $6\mathrm{.}55$

Direct labor $ $3\mathrm{.}50$

Variable manufacturing overhead $ $1\mathrm{.}35$

Fixed manufacturing overhead $ $21,000$

Sales commissions $ $0\mathrm{.}55$

Variable administrative expense $ $0\mathrm{.}60$

Fixed selling and administrative expense $ $6,300$

If $6,000$ units are produced, the total amount of manufacturing overhead cost is closest to:

Multiple Choice

$$29,100$

$$25,800$

$$35,400$

$$22,200$