11. Anderson Corporation has provided the following production and average cost data for two levels of monthly production volume. The company produces a single product. Production volume Direct materials Direct labor Manufacturing overhead 4,000 units $99.20 per unit S45.50 per unit $94.00 per unit 5,000 units $99.20 per unit $45.50 per unit $77.60 per unit The best estimate of the total monthly fixed manufacturing cost is: A) $388,000 B) $954,800 C) $376,000 D) $328,000 12. Dacosta Corporation has provided the following production and total cost data for two levels of monthly production volume. The company produces a single product. Production volume Direct materials Direct labor Manufacturing overhead 6,000 units $369,600 $309,600 $919,800 7,000 units S431,200 S361,200 $937,300 The best estimate of the total monthly fixed manufacturing cost is: A) S1,599,000 B) S1,664,350 C) $814,800 D) $1,729,700 13. Eddy Corporation has provided the following production and total cost data for two levels of monthly production volume. The company produces a single product. Production volume Direct materials Direct labor Manufacturing overhead 6,000 units $582,600 $136,200 $691,800 7,000 units S679,700 $ 158,900 $714,700 The best estimate of the total variable manufacturing cost per unit is: A) $22.90 B) $119.80 C) S142.70 D) $97.10 14. Farmington Corporation has provided the following production and total cost data for two levels of monthly production volume. The company produces a single product. Production volume Direct materials Direct labor Manufacturing overhead 6,000 units $195,000 $113,400 $913,200 7,000 units $227,500 $132,300 $931,700 The best estimate of the total cost to manufacture 6,300 units is closest to: A) $1,162,350 B) $1,242,570 C) $1,222,515 D) $1,282,680