Hilltop Company produces three products, D, R, and B. The following information is available for Hilltop Company's most recent month of operations: Hilltop Company: Sales revenue ................. $846,000 Total fixed costs ............. $320,000 Contribution margin ratio ..... 42% Product D: Sales revenue ................. $386,000 Variable costs ................ $202,000 Traceable fixed costs ......... $124,000 Product R: Variable costs ................ $ 57,000 Traceable fixed costs ......... $ 39,000 Product B: Sales revenue ................. $291,000 Traceable fixed costs ......... $ 47,000 Calculate the variable costs for Product B during the most recent month.