Whole Foods Inc. manufactures lotion that sell for $15.00 per unit. The business had no beginning inventory.

The following data summarized the operations for the period:

Units sold	6,000
Units produced	7,500
Costs:
Variable factory overhead per unit	$5.00
Fixed factory overhead - total	$27,000
Variable administrative per unit	$2.00
Fixed administrative - total	$6,000

Using direct costing, the total variable cost is:

Group of answer choices

$42,000

$51,600

$57,000

$38,400