At the beginning of the year, Roach 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, 500 units were produced. what ere the total cost of the units made in January?

	a.	$29,500
	b.	$25,000
	c.	$4,500
	d.	$79,000