Kesterson Corporation has provided the following information: Cost Cost per Unit Period per Direct materials $6.20 $3.10 Direct labor Variable manufacturing overhead Fixed manufacturing overhead Sales commissions $1.35 $14,000 $1.50 Variable administrative expense $0.40 Fixed selling and administrative $4,500 expense If 4,000 units are produced, the total amount of manufacturing overhead cost is closest to: Multiple Choice $25,600 $13,200 $19,400 $16,300