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 $24,700

Mainenance 22,200

Insurance 10,200

The accountant classified these costs as follows:

• all of the supply costs were variable
• all of the insurance costs were fixed
• $4,440 of the mainenance costs were fixed

March production was 1,200 units; June production is expected to be 1,320 units.

What are estimatedtotal variablecosts in June [round variable costs per unit to two decimal places]?