Wheel and Tire Manufacturing currently produces 1,000 tires per month. The following per unit data apply for sales to regular customers per unit: Direct materials $ 20

Direct manufacturing labor $3

Variable manufacturing overhead $6

Fixed manufacturing overhead $10

Total manufacturing costs $ 39

The plant has capacity for 3,000 tires and is considering expanding production to 2,000 tires. What is the total cost of producing 2,000 tires?