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 305 units 460 units Direct Materials $70.03 per unit $70.03 per unit Direct Labor $45.47 per unit $45.47 per unit Manufacturing Overhead $70.56 per unit $54.12 per unit The best estimate of the total cost to manufacture 339 units is closest to: Select one: a. $18,462 b. $22,261 C. $46,535 d. $7,380 e. $61,415