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	3,000 units		4,000 units
Direct materials	$ 74.50 per unit		$ 74.50 per unit
Direct labor	$ 49.80 per unit		$ 49.80 per unit
Manufacturing overhead	$ 70.50 per unit		$ 56.00 per unit

The best estimate of the total cost to manufacture 3,300 units is closest to:

$ 547,200

$ 642,840

$ 625,440

$ 621,900