PE Company wants to estimate total costs (overhead plus administrative) in March, when production is expected to be 1,450 units. It analyzed January costs to determine the parameters of the overhead and administrative cost functions January production was 1,000 units and costs were as follows: Total overhead costs S67.000 Total fixed overhead costs 34.170 Total administrative costs 35.000 Total variable administrative costs 7,350 What is X Company's estimate of total costs in March (round unit costs to two decimal places)? 5. AO $38,377 BO $51,041 CO $67,885 DO 890,286 EO $120.081 FO $159,708