A local fishing company called Tobasco Fishing has given the following information: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Sales commissions Variable administrative expense Fixed selling and administrative expense Cost per Cost per Unit Period $5.35 $4.10 $1.50 $ 9,900 $2.00 $0.40 $3,900 If 5,500 boats are sold, the total variable cost is nearest to:
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