X Company wants to estimate total costs (overhead and administrative) in March, when production is expected to be 1, 500 units. It analyzed January costs to determine the parameters of the overhead and administrative cost functions. January production was 1,000 units and costs were as follows: What is X Company's estimate of total costs in March [round unit costs to the nearest cent]? A. $105, 345 B. $119, 040 C. $134, 515 D. $152,002 E. $171, 762 F. $194, 091