X Company wants to estimate overhead costs in March, when production is expected to be 1,400 units. It used account analysis with the January cost information below to determine the parameters of the cost function. January production was 1,000 units.

	Total	Total Variable
Utilities	$41,000	$41,000
Maintenance	52,000	20,280
Supervision	21,000	0

Question:

What is X Company's estimate of total overhead costs in March [round intermediate unit costs to the nearest cent]?