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	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: (Do not round intermediate calculations.)

$1,791,660

$1,861,590

$1,884,900

$1,931,520