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 11,800 units 12,800 units Direct materials $77.90 per unit $77.90 per unit Direct labor $55.20 per unit $55.20 per unit Manufacturing overhead $73.90 per unit $68.90 per unit The best estimate of the total cost to manufacture 12,400 units is closest to: (Do not round intermediate calculations.) $2,497,110 $2,528,400 $2,546,280 $2,535,105