Pedregon Corporation has provided the following information:

Cost per Unit Cost per Period

Direct materials $ $7\mathrm{.}20$

Direct labor $ $4\mathrm{.}00$

Variable manufacturing overhead $ $1\mathrm{.}45$

Fixed manufacturing overhead $ $18,500$

Sales commissions $ $0\mathrm{.}65$

Variable administrative expense $ $0\mathrm{.}75$

Fixed selling and administrative expense $ $7,200$

If $5,000$ units are sold, the total variable cost is closest to:

Multiple Choice

$$77,750$

$$95,500$

$$70,250$

$$63,250$