ABC Company has the following costs for 100 000 units of product X: Direct materials $200 000 Direct labour 100 000 Overhead 200 000 Selling & Admin Expenses 150 000 $650 000 All costs are variable except for $100 000 of overhead and $100 000 of selling and administrative expenses. The relevant range covers from 50 000 units to 150 000 units. The total costs to produce and sell 110 000 units would be