Schwiesow Corporation has provided the following information: Cost per UnitCost per PeriodDirect materials$7.30 Direct labor$3.60 Variable…

Schwiesow Corporation has provided the following information:

 Cost per UnitCost per PeriodDirect materials$7.30  Direct labor$3.60  Variable manufacturing overhead$1.70  Fixed manufacturing overhead  $14,000Sales commissions$1.00  Variable administrative expense$0.30  Fixed selling and administrative expense  $5,400

If 6,500 units are produced, the total amount of manufacturing overhead cost is closest to: