Assume the following information for a merchandising company:

Number of units sold $20,200$

Selling price per unit $ $30$

Variable selling expense per unit $ $3$

Variable administrative expense per unit $ $2$

Fixed administrative expenses $ $50,000$

Beginning merchandise inventory $ $24,000$

Ending merchandise inventory $ $19,000$

Merchandise purchases $ $336,000$

What is the amount of total variable expenses?

$-$ $$442,000$

$-$$$431,400$

$-$$$437,000$

$-$$$101,000$