Pedregon Corporation provided the following information

Cost per unit Cost per period

Direct Materials $6.45

Direct Labor $3.30

Variable manufacturing overhead $1.25

fixed manufacturing overhead $16,500

sales commissions $0.45

variable administrative expense $0.50

fixed selling and administrative expense $4,200

If 5,000 units are sold what the total variable cost is closest to?

A) $68,250

B) $78,500

C) $59,750

D) $55,000