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 cost to manufacture 14,200 units is closest to: (Round your intermediate calculations to 2 decimal places.)

Multiple Choice

• $2,245,000

• $2,175,070

• $2,198,380

• $2,105,140