Use the Table Below to Answer the Following Questions) -Calculate the Variable Cost of Production

Multiple Choice

Use the table below to answer the following questions) .
Below is the profit model spreadsheet for the Lazarus Shoe Company producing their latest model of shoes for the month of January. $\begin{array}{|l|l|}\hline \begin{array}{l}\text { Profit Model for Lazarus } \\\text { Shoe Company for } \\\text { Tanuary }\end{array} & \text { All cost in } \$ \text { ) } \\\hline & \\\hline \text { Unit Price } & 47 \\\hline \text { Unit Cost } & 22 \\\hline \text { Fixed Cost for Production } & 350,000 \\\hline \text { Demand } & 40,000 \\\hline & \\\hline \text { Model } & \\\hline & \\\hline \text { Unit Price } & 47 \\\hline \text { Quantity Sold } & 38,000 \\\hline \text { Revenue } & \\\hline & \\\hline \text { Unit Cost } & 22 \\\hline \text { Quantity Produced } & 38,000 \\\hline \text { Variable Cost } & \\\hline \text { Fixed Cost } & 350,000 \\\hline & \\\hline \text { Profit } &\\\hline\end{array}$
-Calculate the variable cost of production.

A) $1,786,000
B) $836,000
C) $600,000
D) $1,436,000