At the beginning of the year, rangle company expected to incur $54,000 of overhead costs in producing 6,000 units of product. the direct material cost is $20 per unit of product. direct labor cost is $30 per unit. during january, 600 units were produced. the total cost of the units made in january was: a. $30,000b. $5,400c. $35,400d. none of these answers is correct.