7.

Babuca 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	13,400	units	15,000	units
Direct materials	$881,720		$987,000
Direct labor	$314,900		$352,500
Manufacturing overhead	$1,010,700		$1,030,060

The best estimate of the total monthly fixed manufacturing cost is: (Do not round intermediate calculations.)