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Pedregon Corporation has provided the following information: Cost per Unit Cost per Period Direct materials $ 7.00 Direct labor $ 3.60 Variable manufacturing overhead $

Pedregon Corporation has provided the following information:

Cost per Unit Cost per Period
Direct materials $ 7.00
Direct labor $ 3.60
Variable manufacturing overhead $ 1.25
Fixed manufacturing overhead $ 10,800
Sales commissions $ 0.45
Variable administrative expense $ 0.55
Fixed selling and administrative expense $ 3,200

If 3,000 units are sold, the total variable cost is closest to:

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