Antico Corporation has provided the following production and average cost data for two levels of monthly production volume. The company produces a single product.

# of units produced	4,000	5,000
Direct material cost per unit	$3.20	$3.20
Direct labor cost per unit	$4.50	$4.50
Total MOH cost per unit	$9.40	$7.70
Variable S&A per unit	$1.20	$1.20
Fixed S&A per unit	$6.00	$4.80

The best estimate of the fixed element of total monthly manufacturing cost is (round to the nearest whole dollar if needed):

Group of answer choices

$37,600

$24,000

$34,000

$32,950

None of the other answer choices are correct.