Acosta Supplies experienced the following costs in 2017: Direct materials Direct labor Variable manufacturing overhead Variable selling Fixed manufacturing overhead Fixed selling and administrative $1.50 per unit $4.50 per unit $2.00 per unit $1.00 per unit $70,000 $80,000 During 2017, the company manufactured 4,000 units and sold 4,200 units. Assume the same unit costs in all years. Beginning inventory consists of 800 units. How much are total variable costs on the company's 2017 contribution margin income statement