Assume the following information: Direct materials ...

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Accounting

Assume the following information:

Direct materials

$ 70,000

Direct labor

$ 52,000

Variable manufacturing overhead

$ 10,000

Fixed manufacturing overhead

25,000

Total manufacturing overhead

$ 35,000

Variable selling expense

$ 15,000

Fixed selling expense

20,000

Total selling expense

$ 35,000

Variable administrative expense

$ 8,000

Fixed administrative expense

12,000

Total administrative expense

$ 20,000

What is the total variable manufacturing cost?

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