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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 8,900 units 10,000 units
Direct materials $535,780 $602,000
Direct labor $200,250 $225,000
Manufacturing overhead $1,004,200 $1,027,630

The best estimate of the total cost to manufacture 9,700 units is closest to: (Do not round intermediate calculations.)

$1,823,430

$1,870,050

$1,730,190

$1,800,120

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