Shenandoah Sportswear, Inc. has the following information about units and costs: Number of Units Total Costs Fourth quarter of 200X 25,000 $42,805.10 First quarter of 2004 22,000 $38,994.20 Second quarter of 200Y 22,500 $41,013.30 Third quarter of 200Y 21,400 $39,904.20 Fourth quarter of 200Y 26,800 $44,105.40 Using the high-low method, assuming they sell 90,000 units next year. What is the estimated total costs for the year