Serta Carpet, which manufactures carpet, incurred the following costs for March when 2,600 yards of carpet were produced and sold: $12,200 for nylon thread used on carpet $16,000 for scotch guard for carpet $4,000 for jute backing to reinforce the carpet $5,000 for glue to be used in the manufacturing process $21,000 for insurance $7,000 for production employee's wages $10,000 for rent How much are total variable costs if 2,200 yards of carpet are produced and sold in April?