X Company wants to estimate total costs (overhead plus 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 Total fixed overhead costs Total administrative costs Total variable administrative costs $62,000 27,900 35,000 9,800 What is X Company's estimate of total costs in March [round unit costs to two decimal places)