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The cafeteria at X Company incurred the following costs in September: Cost Item Cost Supervisor salaries $5,490 Worker salaries 28,600 Food costs 12,677 Equipment costs

The cafeteria at X Company incurred the following costs in September:

Cost Item Cost
Supervisor salaries $5,490
Worker salaries 28,600
Food costs 12,677
Equipment costs 6,980
Supplies 2,805
Total $56,552


Food costs and supplies were variable; supervisor salaries, worker salaries, and equipment costs were fixed. The cafeteria served 11,600 meals during September. In October, the cafeteria is expected to serve 10,900 meals.


Using account analysis with this data, estimate total cafeteria costs in October [round variable costs per unit to two decimal places]?

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