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 Utilities Total Cost $26,300 16,600 20,800 Cost Behavior 100% variable 60% variable 100% fixed Supplies Maintenance If September production is expected to be 1,200 units, what are estimated total variable overhead costs in September (round unit costs to two decimal places)