TB MC Qu. 1-217 (Algo) Lagle Corporation has provided the... Lagle Corporation has provided the following information: Cost per Unit Cost per Period Direct materials $ 5.05 Direct labor $ 3.50 Variable manufacturing overhead $ 1.75 Fixed manufacturing overhead $ 7,200 Sales commissions $ 1.40 Variable administrative expense $ 0.50 Fixed selling and administrative expense $ 7,700 If 4,500 units are sold, the total variable cost is closest to