At the beginning of the year, Rangle Company expected to incur $49,000 of overhead costs in producing 4,900 units of product. The direct material cost is $24 per unit of product. Direct labor cost is $34 per unit. During January, 450 units were produced. The total cost of the units made in January was:

A. $30,600

B. $4,500

C. None of the answer is correct