At the beginning of the year, Duck Company expected to incur $46,000 of overhead costs in producing 5,600 units of product. The direct material cost is $27 per unit of product. Direct labor cost is $37 per unit. During January, 420 units were produced. The total cost of the units made in January was: Multiple Choice 0 $26,880 $3,450 $30,330 None of the answers are correct