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Wessner Corporation has provided the following information: Cost per Unit Cost...

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Accounting

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

If 5,000 units are produced, the total amount of manufacturing overhead cost is closest to:

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