A company's relevant range of production is 10,000 to 15,000 units. When It produces and sells 12,000 units, its unit costs are as follows: Amount per Unit Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Fixed selling expense Fixed administrative expense Sales commissions Variable administrative expense $ 7.00 $ 4.00 $ 1.50 $ 5.00 $ 3.50 $ 2.00 $ 1.00 $ 0.50 What is the total amount of variable cost incurred if the company produces and sells 11,900 units? Multiple Choice $17,850 $148,750 $166,600 $154,700