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 13,700 units 15,000 units

Direct materials $911,050 $997,500

Direct labor $239,750 $262,500

Manufacturing overhead $1,008,400 $1,025,820

The best estimate of the total cost to manufacture 15,000 units is closest to:

$2,285,820

$2,332,440

$2,192,580

$2,262,510