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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: