Using the following information along with the total cost formula, calculate total variable cost for Drake Company: Total Fixed Costs $110,000 Variable rate per unit $2.75 Units produced 6,200 Total Manufacturing Costs $127,050 $110,000 $127,050 $6,200 $17,050 Fixed cost per unit is $15 when 12,000 units are produced and $4.50 when 40,000 units are produced. What is the total fixed cost when nothing is produced? $195,000 $180,000 $140,000 $125,000