Pedregon Corporation has provided the following information:

	Cost per Unit			Cost per Period
Direct materials	$	6.60
Direct labor	$	3.60
Variable manufacturing overhead	$	1.40
Fixed manufacturing overhead				$	23,400
Sales commissions	$	0.60
Variable administrative expense	$	0.65
Fixed selling and administrative expense				$	3,000

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

Multiple Choice

• $94,900

• $110,825

• $83,525

• $75,400