PCB Corporation manufactures a single product. Monthly production costs incurred in the manufacturing process are shown below for the production of3,144units. The utilities and maintenance costs are mixed costs. The fixed portions of these costs are $314and $210, respectively.

Production in Units 3,144

Production Costs

Direct materials $7,860

Direct labor 18,864

Utilities 2,201

Property taxes 1,048

Indirect labor 4,716

Supervisory salaries 1,991

Maintenance 1,153

Depreciation 2,515

Calculate the expected costs when production is5,240units.

Cost to produce5,240units is $