8. SIMTech Pte Ltd has provided the following production and average cost data for two levels of monthly production volume. The company produces a single product. Production volume Direct materials Direct labour Manufacturing overhead 4,000 units $85.80 per unit 5,000 units $85.80 per unit $56.10 per unit $56.10 per unit $73.60 per unit $62.10 per unit The best estimate of the total cost to manufacture 4,300 units is closest to: A. $877,200 B. $909,400 C. $901,925 D. $926,650