At the beginning of the year, Rangle Company expected to incur $62,000 of overhead costs in producing 6,200 units of product . The direct material cost is $28 per unit of product. Direct labor cost is $38 per unit. During January, 580 units were produced. The total cost of the units made in January was: Multiple Choice $38,280 $5,800 $44,080 Multiple Choice $38,280 $5,800 $44,080 None of the answers are correct