20. Anderwald 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.. 2,000 units 3,000 units Direct materials Direct labor. Manufacturing overhead $72.30 per unit $19.70 per unit $88.40 per unit $72.30 per unit $19.70 per unit $65.60 per unit The best estimate of the total monthly fixed manufacturing cost is: A. $360,800 B. $136,800 C. $196,800 D. $176,800