At a volume of $5,000$ units, Pwerson Company incurred $$32,000$ in factory overhead costs, including $$14,000$ in fixed costs. If volume increases to $6,000$ units and both $5,000$ units and $6,000$ units are within the relevant range, then the company would expect to incur total factory overhead costs of:

$$35,600$

$$21,600$

$$32,000$

$$18,000$