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	8,100	units	9,000	units
Direct materials	$494,910		$549,900
Direct labor	$109,350		$121,500
Manufacturing overhead	$1,008,500		$1,019,480

The best estimate of the total cost to manufacture 8,900 units is closest to: (Do not round intermediate calculations.)

$1,658,890

$1,728,820

$1,682,200

$1,588,960