Carbaugh Corporation has provided the following production and average cost data for two levels of monthly production volume. The company produces a single product. Production volume. ........................ 3,000 units 4,000 units Direct materials ........................$73.900 per unit $73.90 per unit Direct labor ........................$49.20 per unit $49.20 per unit Manufacturing overhead ........................$70.10 per unit $55.20 per unit The best estimate of the total cost to manufacture 3, 300 units is closest to: $637, 560 $612, 975 $588, 390 $619, 680 Dabney Corporation has provided the following production and total cost data for two levels of monthly production volume. The company produces a single product. Production volume. ........................7,000 units 8,000 units. Direct materials ........................$246, 400 $281, 600 Direct labor........................ $350, 700 $400, 800 Manufacturing overhead $860, 300 $872,000 The best estimate of the total monthly fixed manufacturing cost is: $778, 400 $1, 457, 400 $1, 505, 900 $1, 554, 400