Gage Company reports the following information for its first year of operations: Unit produced this year 6,800 units Unit sold this year 6,300 units Direct materials $19 unit Direct labor $27 unit Variable overhead ? in total Fixed overhead $54,400 in total If the company's cost per unit of finished goods using variable costing is $72, what is total variable overhead? $122,400 $163,800 O $176,800 O $113,400 $54,369