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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 10,200 units 11,200 units
Direct materials $79.90 per unit $79.90 per unit
Direct labor $49.20 per unit $49.20 per unit
Manufacturing overhead $77.80 per unit $72.80 per unit

The best estimate of the total cost to manufacture 10,600 units is closest to

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