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 7,600 units 7.100 units $23 unit $31 unit ? in total $60,800 in total If the company's cost per unit of finished goods using variable costing is $84, what is total variable overhead? $167,200 $213,000 $228,000 $156,200 $60,776