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28. Davis Corporation has provided the following production and total cost data for two levels of monthly production volume. The company produces a single product.

28. Davis 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 1,000 units 2,000 units Direct materials $44,200 $88,400 Direct labor $37,300 $74,600 Manufacturing overhead $48,500 $62,200 The best estimate of the total monthly fixed manufacturing cost is:

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