Harrison Carpets incurred the following costs for March when 3,000 square feet of carpet were produced and sold: $18,500 for nylon thread used on carpet $5,000 for scotch guard for carpet $7,200 for jute backing to reinforce the carpet $6,800 for glue to be used in the manufacturing process $13,000 for insurance (half for administrative activities, half for production activities) $9,000 for production employees wages $6,500 for rent and utilities in the factory How much are total variable costs if 3,500 square feet of carpet are produced and sold in April?

$46,500

$77,000

$54,250

$43,750