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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

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 $140.50 per unit.

Sales Volume (units) 6,000 7,000
Cost of Sales $497,400 $580,300
Selling and Administrative Costs $273,600 $294,700

The best estimate of the total monthly fixed cost is:

$875,000

$147,000

$771,000

$823,000

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