Sparacino Corporation has provided the following information: 
If 5,000 units are produced, the total amount of manufacturing overhead cost is closest to:
Definitions:
Allowance for Doubtful Accounts
A contra-asset account that reduces accounts receivable to reflect the estimated amounts that are expected to be uncollectible.
Uncollectible Percentage
An estimated fraction of accounts receivable that a company does not expect to collect.
Aging
A method used in accounting to categorize accounts receivables based on the length of time an invoice has been outstanding.
Allowance Account
An account used in accounting to reduce the value of accounts receivable to a more realistic amount by accounting for potential bad debts.
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