Use the table below to answer the following question$($s$).$

In the spreadsheet below, there is data on the price, cost, demand, and quantity produced for an item. There are also different "what if$"$ values that can help a manager to calculate costs and revenue with variability in demand.

$$ A B C

$1$ Profit Model $$

$2$

$3$ Data $$ What$-$If Demand Values

$420,000$

$5$ Unit Price $($$$)5040,000$

$6$ Unit Cost $($$$)2555,000$

$7$ Fixed Cost $($$$)550,00060,000$

$8$ Demand $60,00065,000$

$9$ Quantity Produced $55,000$

$10$

Calculate the variable cost when the demand is $60,000$ units.

Group of answer choices

$$1,375,000$

$$1,320,000$

$$2,750,000$

$$1,430,000$