a company's relevant range of production is 10000 to 15,000 units. When it produces and sells 12000 units, its unit costs are as follows. Direct materials $7.00, Direct labor, $4.00, variable manufacturing overhead $1.50, fixed manufacturing overhead $5.00, fixed selling expense $3.50, Fixed administrative expense $2.00, sales commission $1.00, and variable administrative expense $0.50. What is the total amount of variable costs incurred if the company produces and sells 10,000 units?