HTF Company has two offices, one in Chicago and one in Atlanta. During November, the Chicago office reported a contribution margin $76,000; traceable fixed costs of $10,000; and had variable costs equal to 60% of the sales in the Chicago office. During November, the Atlanta office had a segment margin of $162,000 and traceable fixed costs of $90,000. HTF Company as a whole had total sales of $494,000 and reported a net income of $30,000 in November. Calculate the variable costs reported by the Atlanta office in November