A 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 Direct materials Direct labor Manufacturing overhead 2,000 units $116,000 $42.000 $124,000 6,000 units $348,000 $126.000 $288,000 The best estimate of the total monthly fixed manufacturing cost is: $82,000 O $48,000 $42.000 O $41