13. Faram 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........ 2.000 units 3,000 units Direct materials. $175,000 $262,500 Direct labor......... $112,200 $168,300 Manufacturing overhead. S128.600 S151,800 The best estimate of the total cost to manufacture 2,300 units is closest to: $446,660 3. $465,840 $462,415 VGCO . $478,170