PCB Corporation manufactures a single product. Monthly production costs incurred in the manufacturing process are shown below for the production of4,440units. The utilities and maintenance costs are mixed costs. The fixed portions of these costs are $444and $296, respectively.

Production in Units4,440

Production Costs

Direct materials $11,100

Direct labor 26,640

Utilities 3,108

Property taxes 1,480

Indirect labor 6,660

Supervisory salaries 2,812

Maintenance 1,628

Depreciation 3,552

Calculate the expected costs when production is7,400units.(Round answer to 0 decimal places, e.g. 1,225.)