Baker 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	11,800	units	13,000	units
Direct materials	$761,100		$838,500
Direct labor	$241,900		$266,500
Manufacturing overhead	$1,010,800		$1,035,280

The best estimate of the total cost to manufacture 12,200 units is closest to: (Do not round intermediate calculations.)

$2,032,650

$2,055,960

$1,962,720

$2,102,580

Baker Corporations has provided the following production and average cost data for two levels of monthly production volume. The company produces a single product.

Production volume	5,900	units	6,900	units
Direct materials	$97.70	per unit	$97.70	per unit
Direct labor	$26.60	per unit	$26.60	per unit
Manufacturing overhead	$79.60	per unit	$73.60	per unit

The best estimate of the total variable manufacturing cost per unit is:

$124.30

$182.90

$171.30

$162.50