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 $207.90 per unit.

Sales volume (units)7,5008,760

Cost of sales $600,000$700,800

Selling and administrative costs $615,700$638,380

The best estimate of the total monthly fixed cost is:

(please show work)