Epsilon Co. can produce a unit of the control unit used in production of its C3BO autonomous vacuum cleaner for the following costs: Direct material $8; Direct labor $24; Overhead $40; Total production costs per unit $72. An outside supplier offers to provide Epsilon with all 20,000 units it needs at $60 per unit. If Epsilon buys from the supplier, the company will still incur 40% of the manufacturing overhead. What is the total cost of purchasing the units from the supplier? You should exclude any allocated overhead from your answer.