TBi3-Ht Company operates two stores, Lf and Yc. During September, Store Lf had a contribution margin of $100,000; traceable fixed costs of $60,000; and variable costs equal to 60% of sales. Store Yc had a segment margin of $85,000 and traceable fixed costs of $62,000 in September. TBi3-Ht Company as a whole had total sales of $455,000 and reported a net income of $30,000 during September. Calculate the variable costs in Store Yc during September.