The cafeteria at X Company incurred the following costs in September: Cost Item Cost Supervisor salaries $6,410 Worker salaries 27,800 Food costs 10,835 Equipment costs Supplies Total 6,850 2,503 $54,398 Worker salaries, food costs, and supplies were variable; supervisor salaries and equipment costs were fixed. The cafeteria served 13,000 meals during September In October, the cafeteria is expected to serve 12,300 meals Using account analysis with this data, estimate total cafeteria costs in October [round variable costs per unit to two decimal places]?