X Company manufactures a single product and estimates its total variable manufacturing costs each month. Each unit of product requires 2.1 pounds of direct material, and the price per pound is $21.00. It takes one hour of direct labor time to manufacture a unit of product. Direct labor employees are paid $12.20 per hour. The monthly overhead cost function is $4,000+$2.05X, where X is the number of units produced.
If production next month is expected to be 1,000 units, what are estimated total variable manufacturing costs?