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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 10,000 units 12,000 units
Direct materials $ 614,000 $ 736,800
Direct labor $ 185,000 $ 222,000
Manufacturing overhead $ 1,008,300 $ 1,042,500

The best estimate of the total cost to manufacture 10,800 units is closest to

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