Pedregon Corporation has provided the following information:

	Cost per Unit			Cost per Period
Direct materials	$	6.55
Direct labor	$	3.50
Variable manufacturing overhead	$	1.35
Fixed manufacturing overhead				$	21,000
Sales commissions	$	0.55
Variable administrative expense	$	0.60
Fixed selling and administrative expense				$	6,300

If 6,000 units are sold, the total variable cost is closest to:

• $86,100

• $99,600

• $75,300

• $68,400