Direct materials	$	6.95
Direct labor	$	3.50
Variable manufacturing overhead	$	1.75
Fixed manufacturing overhead				$	19,800
Sales commissions	$	0.40
Variable administrative expense	$	0.50
Fixed selling and administrative expense				$	7,700

If 4,500 units are sold, the total variable cost is closest to:

Multiple Choice

• $72,900

• $80,550

• $58,950

• $54,900