X Company wants to estimate total indirect costs (overhead plus administrative) in March, when production is expected to be 1,310 units. It analyzed January costs to determine the parameters of the overhead and administrative cost functions. January production was 1,000 units and total costs were as follows: Total overhead costs Total fixed overhead costs Total administrative costs $64,000 19,500 31,500 Total variable administrative costs 23,500 What is X Company's estimate of total indirect costs in March [round unit costs to two decimal places]? OA: $72,789 OB: $85,163 OC: $99,641 OD: $116,580 E: $136,399 OF: $159,586