Lagle Corporation has provided the following information: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Sales commissions Variable administrative expense Fixed selling and administrative expense Cost per cost per Unit Period $ 4.90 $ 4.00 $ 1.60 $ 8,700 $ 2.00 $ 0.35 $ 5,700 If 3,000 units are sold, the total variable cost is closest to: $31,500 O O $53,250 $38,550 $38,700