The manufacturing overhead budget for Fleming Company contains the following items.

Variable costs						Fixed costs
	Indirect materials			$23,320			Supervision			$18,000
	Indirect labor			12,720			Inspection costs			1,100
	Maintenance expense			10,600			Insurance expense			2,100
	Manufacturing supplies			6,360			Depreciation			15,900
		Total variable		$53,000				Total fixed		$37,100

The budget was based on an estimated 2,120 units being produced. During the past month, 1,590 units were produced, and the following costs incurred.

Variable costs						Fixed costs
	Indirect materials			$23,900			Supervision			$19,500
	Indirect labor			14,300			Inspection costs			1,300
	Maintenance expense			8,700			Insurance expense			2,300
	Manufacturing supplies			5,300			Depreciation			15,600
		Total variable		$52,200				Total fixed		$38,700

(b)

How much should have been spent during the month for the manufacture of the 1,590 units?

Total cost

$Type your answer here