Top Mane Brushes produces a premium hairbrush. Total manufacturing costs are $240,000 when 16,000 brushes are produced. Of this amount, total variable costs are $40,000. What are the total production costs when 27,000 hairbrushes are produced? Assume the same relevant range.

Determine the formula, then calculate the total production costs. (Round intermediary calculations to the nearest cent and round your final answer to the nearest whole dollar.)