Jeppson Company manufactures computer hard drives. The following data is related to sales and production of the computer hard drives for last year. Selling price per unit $ 100.00 Variable manufacturing costs per unit $ 45.00 Variable selling and administrative expenses per unit $ 6.00 Fixed manufacturing overhead (in total) $ 30,000 Fixed selling and administrative expenses (in total) $ 8,000 Units produced during year 1,500 Units sold during year 1,200 Units in beginning inventory 0 Using variable costing, what is the variable cost of goods available for sale for last month?