Lagle Corporation has provided the following information:

Cost per Unit Cost per PeriodDirect materials$5.00 Direct labor$3.40 Variable manufacturing overhead$1.70 Fixed manufacturing overhead $6,000Sales commissions$1.30 Variable administrative expense$0.45 Fixed selling and administrative expense $6,300

If 4,000 units are sold, the total variable cost is closest to:

Multiple Choice

$40,400

$59,700

$47,400

$47,600