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 15,400 units 17,000 units

Direct materials $883,960 $975,800

Direct labor $254,100 $280,500

Manufacturing overhead $1,012,800 $1,040,480

The best estimate of the total monthly fixed manufacturing cost is

$743,380

$749,380

$746,380

$753,880