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 Utilities Supplies Maintenance $20,200 23,500 17,800 Cost Behavior 100% variable 70% variable 100% fixed If September production is expected to be 1,140 units, what are estimated total variable overhead costs in September (round unit costs to two decimal places)? A: $35,710 B: $41,781| OC: $48,884 OD: $57,194 OE: $66,917 F: $78,293