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	4,800	units	5,800	units
Direct materials	$79.90	per unit	$79.90	per unit
Direct labor	$52.20	per unit	$52.20	per unit
Manufacturing overhead	$75.40	per unit	$70.40	per unit

The best estimate of the total cost to manufacture 5,400 units is closest to: (Do not round intermediate calculations.)