Lagle Corporation has provided the following information:

	Cost per Unit		Cost per Period
Direct materials	$	5.35
Direct labor	$	4.10
Variable manufacturing overhead	$	1.50
Fixed manufacturing overhead				$	9,900
Sales commissions	$	2.00
Variable administrative expense	$	0.40
Fixed selling and administrative expense				$	3,900

If 5,500 units are sold, the total variable cost is closest to:

Multiple Choice

$60,225

$87,225

$73,425

$73,700