Southern Goods is analyzing a proposed project using standard sensitivity analysis. The company expects to sell 4,500 units, #11 percent. The expected variable cost per unit is $13 and the expected fixed costs are $12,000. Cost estimates are considered accurate within a = 5 percent range. The depreciation expense is $5,000. The sale price is estimated at $22 a unit, +2 percent. If the company conducts a sensitivity analysis using a variable cost of $12, what will the total variable cost estimate be? $59,940 $54,000 O $53,625 0 $48,060 O $53,500