Kepner Corp. prepared a master budget that included $$25,378$ for direct materials, $$34,445$ for direct labor, $$20,272$ for variable overhead, and $$59,328$ for fixed overhead. Kepner Corp. planned to sell $5,736$ units during the period, but actually sold $5,028$ units.

What would Kepner's total costs be if it used a flexible budget for the period based on actual sales?