X Company wants to estimate overhead costs in March, when production is expected to be 1,300 units. To determine the parameters of its overhead cost function, it used account analysis with the January cost information below and when production was was 1,000 units.

	Total	Total Variable
Utilities	$42,800	$42,800
Maintenance	57,000	30,780
Supervision	23,000	0

Using the resulting cost function, what is X Company's estimate of total overhead costs in March?