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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

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 8,800 units 9,800 units
Direct materials $83.90 per unit $83.90 per unit
Direct labor $53.20 per unit $53.20 per unit
Manufacturing overhead $75.40 per unit $68.40 per unit

The best estimate of the total cost to manufacture 9,400 units is closest to:(Do not round intermediate calculations.)

$1,963,045$1,956,340$1,925,050$1,974,220

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