At the beginning of the year. Rangle Company expected to incur $54,000 of overhead costs in producing 6,000 units of product. The direct material cost is $20 per unit of product Direct labor cost is $30 per unit During January. 600 units were produced. The total cost of the units made in January was: $30,000 $5, 400 $35, 400 None of these answers is correct