At the beginning of the year, wrangle company expected to incur $54,000 of overhead costs in producing 6000 units of product. The direct material cost is $20 per unit of product. Direct labor cost is $30 per unit. During January, 600 units were produced. The total cost of the units made of January was:

-$30,000

-$5,400

-$35,400

-none of these answers