3.

Carbaugh 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	5,900	units	6,900	units
Direct materials	$76.90	per unit	$76.90	per unit
Direct labor	$51.20	per unit	$51.20	per unit
Manufacturing overhead	$76.40	per unit	$66.40	per unit

The best estimate of the total cost to manufacture 6,200 units is closest to: (Do not round intermediate calculations.)