Bologna Inc. has provided the following production and total cost data for two levels of monthly production volume.

Production Volume: 7,000 units 10,000 units

Direct materials: $70,000 $100,000

Direct Labor: $56,000 $80,000

Depreciation on factory equipment: $10,000 $10,000

Depreciation on office equipment: $5,000 $5,000

Utilities for factory: $11,600 $12,500

What is the best estimate for TOTAL MONTHLY FIXED MANUFACTURING COST?

a. $10,000 b. $15,000 c. $24,500 d. $14,500 e. $27,500 f. $26,600 g. $19,500 h. None of the above