At the beginning of the year, Lilli Company expected to incur $100,000 of overhead costs in producing 1,000 units of product. During January, 200 units were produced with direct materials cost of $25,000 and direct labor cost of $30,000. Based on this information, what is the total cost of the units made in January?

Multiple Choice

$20,000

$45,000

$75,000

$50,000