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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

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 13,900 units 15,000 units
Direct materials $813,150 $877,500
Direct labor $215,450 $232,500
Manufacturing overhead $1,011,500 $1,024,150

The best estimate of the total cost to manufacture 14,200 units is closest to:

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