Classic Products Company manufactures colonial style desks. Some of the company's data was misplaced. Use the following information to replace the lost data:

	Actual Results	Flexible Budget Variances	Flexible Budget	Sales-Volume Variances	Static Budget
Units sold	490,000		490,000		448,350
Revenues	$187,950	$4,900 F	(A)	$6,260 U	(B)
Variable costs	(C)	$850 U	$72,070	$10,400 F	$82,470
Fixed costs	$36,670	$3,700 F	$40,370	0	$40,370
Operating income	$78,360	(D)	$70,610	(E)	$66,470

What are the actual variable costs (C)?

A. $71,220

B. $72,920

C. $72,070

D. $82,470