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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 7,700 units 9,000 units
Direct materials $472,010 $551,700
Direct labor $157,850 $184,500
Manufacturing overhead $1,005,700 $1,030,530

The best estimate of the total cost to manufacture 8,000 units is closest to: (Do not round intermediate calculations.)

$1,712,450

$1,642,520

$1,665,830

$1,572,590

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