Corporation has provided the following information: Cost per Unit Cost per Period Direct materials $ 6.35 Direct labor $ 3.75 Variable manufacturing overhead 1.50 Fixed manufacturing overhead 15,000 Sales commissions $ 0.50 Variable administrative expense 0.55 Fixed selling and administrative expense 4,500 $ If 4,000 units are sold, the total variable cost is closest to: Select one: a. $66,200 b. $58,400 c. $50,600 d. $46,400