Assume the following information for a merchandising company: Number of units sold 19,400 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 $ 339,000 What is the amount of total variable expenses?

Multiple Choice

$441,000

$432,800

$436,000

$97,000