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X Company wants to estimate total costs (overhead plus administrative) in March, when production is expected to be 1,300 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 $63,000
Total fixed overhead costs 39,690
Total administrative costs 40,000
Total variable administrative costs 10,400
Question 1: What is X Company's estimate of total costs in March [round unit costs to two decimal places]?
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