Anacapa Inc. manufactures lotion that sell for $15.00 per unit. The business had no beginning inventory. The following data summarized the operations for the period: Units sold 6,000 Units produced 7,500 Costs: Variable factory overhead per unit $5.00 Fixed factory overhead - total $27,000 Variable administrative per $2.00 unit Fixed administrative - total $6,000 Problem 2.3 Using direct costing, the total variable cost is: O $42,000 O $51,600 0 $57,000 O $38,400