Callis 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 $141.60 per unit.

Sales volume (units)	5,000	6,000
Cost of sales	$265,500	$318,600
Selling and Administrative costs.	$393,500	$406,800

The best estimate of the total monthly fixed cost is:

$692,200

$725,400

$659,000

$327,000