Pedregon Corporation has provided the following information: Cost per Period Cost per Unit $ 7.10 $ 3.80 $ 1.35 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Sales commissions Variable administrative expense Fixed selling and administrative expense $ 14,000 $ 0.55 $ 0.65 $ 5,000 If 4.000 units are sold, the total variable cost is closest to: $60,800 $70,000 O $53,800 O $49,000