The manufacturing overhead budget for Wildhorse Company contains the following items: The budget was based on an estimated 2,360 units being produced. During the past month, 1,770 units were produced, and following costs were incurred: Total variable expenses $58,100 Fixed expenses \begin{tabular}{lr} Supervision & $21,700 \\ \hline Inspection costs & 1,400 \\ Insurance expenses & 2,600 \\ Depreciation & 17,300 \\ \hline Total fixed expenses & $43,000 \\ \hline \hline \end{tabular} How much should have been spent during the month for the manufacture of the 1,770 units