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	13,800	units	15,000	units
Direct materials	$894,240		$972,000
Direct labor	$255,300		$277,500
Manufacturing overhead	$1,010,600		$1,025,360

The best estimate of the total monthly fixed manufacturing cost is: (Do not round intermediate calculations.)

$837,860

$848,360

$843,860

$840,860