X Company manufactures a single product and estimates total manufacturing costs each month. The accountant provides the following information about its manufacturing process: Direct material quantity Direct material price Direct labor time Direct labor wage rate 1.1 pounds per unit of finished product $21.50 per pound 1.8 hours per unit of finished product $16.20 per hour The monthly overhead cost function is $3,700+ $2.20X, where X is the number of units produced. The company produced 1,050 units in February and expects to produce 1,000 units in March. What are estimated total manufacturing costs in March? A: $33,190 OB: $44,143 OC: $58,710 D: $78,084 Submit Answer Tries 0/99 E: $103,852 F: $138,123