Gage Company reports the following information for its first year of operations:

Unit produced this year	5,600 units
Unit sold this year	5,100 units
Direct materials	$13 unit
Direct labor	$21 unit
Variable overhead	? in total
Fixed overhead	$44,800 in total

If the company's cost per unit of finished goods using variable costing is $54, what is total variable overhead?

	$67,200
	$102,000
	$112,000
	$61,200
	$44,778