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	$20,700	100% variable
Utilities	$18,800	80% variable
Maintenance	$17,100	100% fixed

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

A: $17,274

B: $21,593

C: $26,991

D: $33,739

E: $42,173

F: $52,716