Pedregon Corporation has provided the following information:

	Cost per Unit	Cost per Period
Direct materials	$ 7.35
Direct labor	$ 4.30
Variable manufacturing overhead	$ 1.60
Fixed manufacturing overhead		$ 26,000
Sales commissions	$ 0.80
Variable administrative expense	$ 0.90
Fixed selling and administrative expense		$ 6,000

If 6,500 units are sold, the total variable cost is closest to:

Multiple Choice

$106,925

$130,000

$97,175

$86,125