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	$22,500	100% variable
Utilities	17,200	20% fixed
Maintenance	18,300	100% fixed

If September production is expected to be 1,200 units, what are estimated total overhead costs in September (round unit costs to two decimal places)?