Cold City Blowers products snow blowers. The selling price per snow blower is $100. Costs involved in production are: Direct material per unit $ 22 Direct labor per unit 15 variable manufacturing overhead per unit 6 Fixed manufacturing overhead per year 23,400 In addition, the company has fixed selling and administrative costs of $9,360 per year. During the year, Cold City Blowers produced 780 snow blowers and sold 800 blowers. Beginning inventory consisted of 50 snow blowers. How much is variable cost of goods sold? $34,400 $33,540 $29,600 None of these answer choices are correct