A firm is reviewing a project with labor cost of $6.80 per unit, raw materials cost of $23.05 a unit, and fixed costs of $14,000 a month. Sales are projected at 8,800 units over the 3-month life of the project. What are the total variable costs of the project?

	$276,680
	$262,680
	$138,340
	$248,680
	$202,840