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 1,200 units, the plant manager classified each overhead cost item as fixed and variable as follows:

Cost Item	Total Cost	Cost Behavior
Utilities	$29,100	100% variable
Supplies	21,400	60% variable
Maintenance	22,400	100% fixed

If September production is expected to be 1,300 units, what are estimated total overhead costs in September (round unit costs to two decimal places)?