A company estimates the variable cost of producing each unit of a product as follows:

Direct materials

$ 3,500 per unit

Direct labor

$ 35 per hour

Variable overhead is $600 per unit plus 80% of direct labor costs.

The first unit requires 200 hours to make. Labor time is subject to an 80% incremental-unit learning curve (Y = aX-0.322)

What is the estimated cost of making 2 units?