Weathertech, Inc. is preparing their planning or static budget for the month of September and has provided you with the following data: Estimated Unit Sales Budgeted variable costs:: Raw Material #1 per unit Raw Material #2 Variable Overhead Budgeted fixed costs: Wages Depreciation 31,000 $6.00 $13.00 $1.00 150,000 130,000 The total manufacturing costs (variable and fixed) at an activity level of 31,000 units for September should be: