The manufacturing overhead budget for Sheridan Company contains the following items:

Variable expenses
Indirect materials		$24,200
Indirect labour		13,200
Maintenance expenses		11,000
Manufacturing supplies		6,600
Total variable expenses		$55,000
Fixed expenses
Supervision		$18,700
Inspection costs		1,100
Insurance expenses		2,200
Depreciation		16,500
Total fixed expenses		$38,500

The budget was based on an estimated 2,200 units being produced. During the past month, 1,650 units were produced, and the following costs were incurred:

Variable expenses
Indirect materials		$24,800
Indirect labour		14,900
Maintenance expenses		9,000
Manufacturing supplies		5,500
Total variable expenses		$54,200
Fixed expenses
Supervision		$20,200
Inspection costs		1,300
Insurance expenses		2,400
Depreciation		16,200
Total fixed expenses		$40,100

How much should have been spent during the month for the manufacture of the 1,650 units?

Total cost

$enter the total cost in dollars