Football Inc. expects to incur overhead costs of $72,000 per month and direct manufacturing costs of $10 per unit. The expected production for the first 4 months of the year is as follows: 5,000 units in January 6,500 units in February 2,500 units in March 4,000 units in April 18,000 units January through April In January Helena computes a predetermined overhead rate based on the total predicted activity (units produced) above for the first 4 months. (Helena Inc. is "smoothing" the rate.) If 5,000 units are actually produced in January, what will be total cost of production (direct and indirect) for that month? $90,000 $80,000 $122,000 $70,000 $130,000