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Direct materials $ 4.75 Direct labor $ 3.70 Variable manufacturing overhead $ 1.45 Fixed manufacturing overhead $ 18,200 Sales commissions $ 1.70 Variable administrative expense

Direct materials $ 4.75
Direct labor $ 3.70
Variable manufacturing overhead $ 1.45
Fixed manufacturing overhead $ 18,200
Sales commissions $ 1.70
Variable administrative expense $ 0.55
Fixed selling and administrative expense $ 4,800

If 8,000 units are sold, the total variable cost is closest to:

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