Gage Company reports the following information for its first year of operations: Unit produced this year Unit sold this year Direct materials Direct labor Variable overhead Fixed overhead 6,800 units 6,300 units $19 unit $27 unit ? in total $54,400 in total If the company's cost per unit of finished goods using variable costing is $72, what is total variable overhead? O $122,400 O $163,800 $176,800 O $113,400 O $54,369