Answer the following question(s) using the information below.

Jeppson Company manufactures computer hard drives. The following data is related to sales and production of the computer hard drives for last year.

Selling price per unit	$100.00
Variable manufacturing costs per unit	$45.00
Variable selling and administrative expenses per unit	$6.00
Fixed manufacturing overhead (in total)	$30,000
Fixed selling and administrative expenses (in total)	$8,000
Units produced during year	1,500
Units sold during year	1,200
Units in beginning inventory	0

Using variable costing, what is variable cost of goods sold at Jeppson Company for last month?