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:

Total overhead costs $70,000

Total fixed overhead costs 33,600

Total administrative costs 40,000

Total variable administrative costs 10,000

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