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 12,400 units 13,400 units

Direct materials $77.90 per unit $77.90 per unit

Direct labor $50.20 per unit $50.20 per unit

Manufacturing overhead $77.60 per unit $73.60 per unit

The best estimate of the total cost to manufacture 13,200 units is closest to: (Do not round intermediate calculations.)