Factory rent $ $3,200$

Company advertising $1,000$

Wages paid to assembly workers $30,000$

Depreciation for salespersons$$ vehicles $2,000$

Screws $500$

Utilities for factory $900$

Assembly supervisor$$s salary $3,500$

Sandpaper $150$

President$$s salary $6,000$

Plastic tubing $4,200$

Paint $250$

Sales commissions $1,200$

Factory insurance $1,000$

Depreciation on cutting machines $2,000$

Wages paid to painters $7,500$

what is the variable cost