#13-14

following production and average cost data for two levels of 13. Anderson Corporation has provided the monthly production volume. The company produces a single product. Production volume Direct materials Direct labor Manufacturing overhead $94.00 per unit $77.60 per unit 4,000 units 5,000 unils $99.20 per unit $99.20 per unit $45.50 per unit $45.50 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 14. Farmington Corporation has provided the monthly production volume. The company produces a single product. following production and total cost data for two levels of Production volume 6,000 units 7,000 units Direct materials Direct labor Manufacturing overhead $913,200 $931,700 $195,000 $227,500 $113,400 $132,300 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