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 $209.90 per unit.

Sales volume (units)	9,800	11,660
Cost of sales	$744,800	$886,160
Selling and administrative costs	$620,100	$672,180

The best estimate of the total monthly fixed cost is:

$1,364,900

$345,700

$1,410,860

$1,558,340