Callander Corporation is a wholesaler that sells a single product. Management has provided the following cost data for two levels of monthly sales volume. The company sells the product for $169.60 per unit.

Sales volume (units)	7,800	8,800
Cost of sales	$610,740	$689,040
Selling and administrative costs	$432,000	$444,600

The best estimate of the total monthly fixed cost is:

$1,088,190

$1,042,740

$333,720

$1,133,640