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14 Pedregon Corporation has provided the following information: Cost per Unit Cost per Period Direct materials $ 7.30 Direct labor $ 4.20 Variable manufacturing overhead

14

Pedregon Corporation has provided the following information:

Cost per Unit Cost per Period
Direct materials $ 7.30
Direct labor $ 4.20
Variable manufacturing overhead $ 1.55
Fixed manufacturing overhead $ 23,400
Sales commissions $ 0.75
Variable administrative expense $ 0.85
Fixed selling and administrative expense $ 4,900

If 6,000 units are sold, the total variable cost is closest to:

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