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	12,600	units	14,000	units
Direct materials	$763,560		$848,400
Direct labor	$270,900		$301,000
Manufacturing overhead	$1,010,600		$1,039,440

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

$754,040

$748,040

$751,040

$758,540