LouAnne's Widgets has the following sales and production for the next quarter: March January 4,000 units February 7,000 units 9,000 units Sales Production 4,600 units 7,400 units 9,200 units Each unit requires 1/2 DLH to manufacture and each DLH is paid $18. Labor is paid in the month incurred. FOH is applied based on DLH. Estimated variable FOH for the year is expected to be $500,000 and estimated DLH for the year are expected to be 100,000. Fixed FOH is estimated to be $51,800 per month with $2,590 of that amount being depreciation of factory equipment and building. FOH is paid in the month incurred. How much will LouAnne budget for total factory overhead costs in February