X Company's accountant analyzed the following total overhead costs in March to develop a cost function that could be used to estimate overhead costs in future months. Supplies Mainenance $29,700 19,100 Insurance 11,700 The accountant classified these costs as follows: all of the supply costs were variable all of the insurance costs were fixed $1,910 of the mainenance costs were fixed March production was 940 units; June production is expected to be 1,040 units. What are estimated total costs in June [round variable costs per unit to two decimal places]? OA: $40,163 B: $45,385 OC: $51,285 OD: $57,952 OE: $65,485 OF: $73,998