X Company wants to estimate total costs (overhead plus administrative) in March, when production is expected to be 1,400 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	$56,000
Total fixed overhead costs	31,920
Total administrative costs	38,000
Total variable administrative costs	10,640

What is X Company's estimate of total costs in March [round unit costs to two decimal places]?