Pedregon Corporation has provided the following information:

	Cost per Unit			Cost per Period
Direct materials	$	6.75
Direct labor	$	3.90
Variable manufacturing overhead	$	1.55
Fixed manufacturing overhead				$	15,300
Sales commissions	$	0.75
Variable administrative expense	$	0.80
Fixed selling and administrative expense				$	7,200

If 4,500 units are sold, the total variable cost is closest to:

Multiple Choice

• $66,825

• $80,550

• $61,875

• $54,900