Taylor Corporation
Taylor Corporation Manufactures and Sells Baseball Bats Refer to Taylor Corporation

Taylor Corporation
Taylor Corporation manufactures and sells baseball bats.For a recent period,its production and sales objectives were each set at 20,000 units.Also,for this period the firm had estimated costs as follows:
$\begin{array}{ll}\text { V ariable prochuction costs } & \$ 3\text { per unit } \\\text {Variable selling costs } & \$ 2\text { per unit}\\\text {Committed fixed costs } & \$ 30,000 \text {per period}\\\text {Discretionary fixed costs } &\$ 40,000 \text {per period}\\\end{array}$

Refer to Taylor Corporation.For this question only,assume that Taylor Corporation actually produced and sold 18,000 baseball bats.Taylor Corporation's operations for the period would (on an overall basis)be regarded as efficient if total costs were below what amount?