Lagle Corporation has provided the following information:

Cost per Unit Cost per Period

Direct materials $ $4\mathrm{.}65$

Direct labor $ $3\mathrm{.}50$

Variable manufacturing overhead $ $1\mathrm{.}35$

Fixed manufacturing overhead $ $14,400$

Sales commissions $ $1\mathrm{.}50$

Variable administrative expense $ $0\mathrm{.}45$

Fixed selling and administrative expense $ $6,300$

If $7,000$ units are sold, the total variable cost is closest to:

Multiple Choice

$$66,500$

$$100,850$

$$80,150$

$$80,500$