8P X Company wants to estimate total costs (overhead plus administrative) in March, when production is exped be 1450 units. It analyzed January costs to determine the parameters of the overhead and administrative cost func January production was 1.000 units and costs were as follows Total overhead costs Total fixed overhead costs Totul administrative costs Total variable administrative costs S66.000 31.680 31,000 9,300 What is X Company's estimate of total costs in March (round unit costs to two decimal places 5. AO $71,531 BO $80,830 CO 501,338 DO S103, 212 EO S116.629 FO $131,791