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 material......................................................... $73.90/unit $73.90/unit Direct labor .......................................................... $49.20/unit $49.20/unit Manufacturing overhead.......................................... $70.10/unit $55.20/unit The best estimate of the total cost to manufacture 3,300 units is closest to