At the beginning of the year, Roach Company expected to incur $58,000 of overhead costs in producing 5,800 units of product. The direct material cost is $24 per unit of product. Direct labor cost is $34 per unit. During January, 540 units were produced. The total cost of the units made in January was:

$36,720

$31,320

$5,400

None of these answers is correct.