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	8,900	units	10,000	units
Direct materials	$535,780		$602,000
Direct labor	$200,250		$225,000
Manufacturing overhead	$1,004,200		$1,027,630

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

a. $822,130

b. $814,630

c. $811,630

d. $817,630