Last month, Ellison Industries sold its product for $100 per unit.Fixed production costs were $50,000 and variable production costs amounted to $21 per unit.Fixed selling and administrative costs totaled $20,000, and variable selling and administrative costs amount to $3.00 per unit.Dawson produced and sold 6,000 units last month.

Which of the following amounts represents totalvariable costs? Would variable costs be $144,000?