X Company uses account analysis to estimate total overhead costs for each month, with units produced as the activity measure. In May, when production was 1,000 units, the plant manager classified each overhead cost item as fixed and variable as follows:

Cost Item	Total Cost	Cost Behavior
Supplies	$22,800	100% variable
Utilities	$23,000	80% variable
Maintenance	$21,700	100% fixed

If September production is expected to be 1,180 units, what are estimated total overhead costs in September [round unit costs to two decimal places]?