Exhibit 5-7 Last Month,Ellison Industries Sold Its Product for $100 Per Unit.Fixed

Exhibit 5-7
Last month,Ellison Industries sold its product for $100 per unit.Fixed production costs were $50,000,and variable production costs amounted to $21 per unit.Fixed selling and administrative costs totaled $20,000,and variable selling and administrative costs amount to $3.00 per unit.Dawson produced and sold 6,000 units last month.
-Refer to Exhibit 5-7.Which of the following amounts represents total variable costs?

A) $18,000
B) $126,000
C) $144,000
D) $70,000
E) None of the answer choices is correct.