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 100% variable Supplies Utilities Maintenance $29,800 19,800 18,200 60% variable 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: $20,905 B: $27,804 C: $36,979 D: $49,182 E: $65,413 F: $86,999