Pedregon Corporation has provided the following information:

Cost per Unit Cost per Period

Direct materials $ $7\mathrm{.}15$

Direct labor $ $3\mathrm{.}90$

Variable manufacturing overhead $ $1\mathrm{.}40$

Fixed manufacturing overhead $ $16,200$

Sales commissions $ $0\mathrm{.}60$

Variable administrative expense $ $0\mathrm{.}70$

Fixed selling and administrative expense $ $6,600$

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

Multiple Choice

$$84,600$

$$68,625$

$$56,025$

$$61,875$