Lagle Corporation has provided the following information: Cost per Cost per Unit Period Direct materials $5.30 Direct labor $4.00 Variable manufacturing overhead $1.45 Fixed manufacturing overhead $8,500 Sales commissions $1.90 Variable administrative expense $0.35 Fixed selling and administrative $7,200 expense If 5,000 units are sold, the total variable cost is closest to: Multiple Choice $80,700 $65,250 $53,750 $65,000