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Martinez Companys relevant range of production is 10,300 units to 15,300 units. When it produces and sells 12,800 units, its5. If 10,800 units are sold, what is the total amount of variable costs related to the units sold? Total variable cost

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Per unit for 10800 units
Amount($) Amount($)
Direct material                       5.60                   60,480
Direct labour                       3.10                   33,480
Variable manufacturing overhead                       1.40                   15,120
Sales commission                       1.20                   12,960
Variable administrative expenses                       0.45                     4,860
Total variable cost                     11.75                1,26,900
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