X Company's accountant analyzed the following overhead costs in March to develop a cost function that could be used to predict overhead costs in future months.

Supplies		$25,900
Utilities		23,000
Maintenance		22,100
Insurance		10,200

The accountant classified these costs as follows: supplies were variable; insurance was fixed; variable utilities were $19,550; fixed maintenance was $4,420. March production was 900 units; June production is expected to be 1,060 units. What are estimated total variable costs in June (round variable costs per unit to two decimal places)?