At the beginning of the year, Roach Company expected to incur $51,000 of overhead costs in producing 6,800 units of product. The direct material cost is $22 per unit of product. Direct labor cost is $32 per unit. During January, 470 units were produced. The total cost of the units made in January was:

$28,905$25,380$3,525

None of these answers is correct.