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Martinez Companys relevant range of production is 8,900 units to 13,900 units. When it produces and sells 11,400 units, its unit costs are as follows:

	Amount Per Unit
Direct materials	$	6.70
Direct labor	$	4.20
Variable manufacturing overhead	$	1.40
Fixed manufacturing overhead	$	4.70
Fixed selling expense	$	3.70
Fixed administrative expense	$	2.10
Sales commissions	$	1.10
Variable administrative expense	$	0.55

If 13,900 units are sold, what is the total amount of variable costs related to the units sold?