The cafeteria at X Company incurred the following costs in September: Cost Item Supervisor salary Hourly workers wages Food Equipment Supplies Total Cost $5,780 31,146 12,335 7,140 2,771 $59,172 The hourly workers wages, food costs, and supplies costs were variable; the supervisor salary and equipment costs were fixed. The cafeteria served 12,400 meals during September. In October, the cafeteria is expected to serve 11,900 meals. Using account analysis with this data, estimate the total cafeteria cost in October (round variable costs per unit to two decimal places)