The following variable production costs apply to goods made by Raeburn Manufacturing Corporation: Item Cost per Unit

Question:

The following variable production costs apply to goods made by Raeburn Manufacturing Corporation:
Item Cost per Unit
Materials ............... $ 8.00
Labor ............... 3.50
Variable overhead .......... 2.50
Total ............... $14.00

Required
Determine the total variable production cost, assuming that Raeburn makes 5,000, 15,000, or 25,000 units.