A corporation sells a single product Management has provided the following cost data for two levels of monthly sales volume. The company sells the product for $57.00 per unit. Sales volume (units) 8,000 11.000 Cost of sales $ 202.000 $ 277.750 Selling and administrative costs $ 146,000 $184.250 The best estimate of the total contribution margin when 9,500 units are sold is: $136,500 $180,500 $420,375 $361.000 A listing of costs during March at a corporation appears below: Direct materials Direct labor Administrative salaries Marketing expenses Depreciation of administrative equipment Indirect materials Depreciation of production equipment Sales staff salaries Indirect labor Factory supplies $81,000 $23,000 $32,000 $40.000 $12,000 $12.000 $20,000 $18,000 $5,000 $7.000 The total of the manufacturing overhead costs listed above is: $39.000 $44.000 $34.000 $56,000