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 $73.90 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:

A. $637,560

B. $612,975

C. $588,390

D. $619,680