Acosta Supplies Experienced the Following Costs in 2017 During 2017, the Company Manufactured 4,000 Units and Sold 4,200

Acosta Supplies experienced the following costs in 2017: $\begin{array}{lr}\text { Direct materials } & \$ 1.50 \text { per unit } \\\text { Direct labor } & \$ 4.50 \text { per unit } \\\text { Variable manufacturing overhead } & \$ 2.00 \text { per unit } \\\text { Variable selling } & \$ 1.00 \text { per unit } \\\text { Fixed manufacturing overhead } & \$ 70,000 \\\text { Fixed selling and administrative } & \$ 80,000\end{array}$ During 2017, the company manufactured 4,000 units and sold 4,200 units.Assume the same unit costs in all years.Beginning inventory consists of 800 units.How much are total variable costs on the company's 2017 contribution margin income statement?

A) $37,800
B) $36,000
C) $33,600
D) $32,000