Jeweled Outlook is analyzing a proposed project with expected sales of $9,200$ units, $\backslash$pm $4$ percent. The expected variable cost per unit is $$26$ and the expected fixed costs are $$49,000.$ Cost estimates are considered accurate within a range of $\backslash$pm $5$ percent. The depreciation expense is $$18,300.$ The sale price is estimated at $$52$ a unit, $\backslash$pm $3$ percent. If the company conducts a sensitivity analysis using a variable cost of $$27,$ what will be the total variable cost estimate?