#14

A. $388,000 B. $954,800 C. $376,000 D. $328,000 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 6,000 units 7,000 units Direct materials Direct labor $195,000 $227,500 $113,400 $132,300 Manufacturing overthood $913,200 $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