In 2020 ABC company makes 200,000 products using 50,000 hours of labor at a rate of 10 per hour and 100,000 kg of materials at a price of 15 per kg. The following year 2021, the company produces 240,000 and uses 80,000 hours of labor at a rate of 12 per hour and uses 150,000 kg of materials at a price of 15 per kg. If the productivity in 2021 is the same as the productivity of the previous year. Then the cost of expenses in 2021 should be