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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 6,200 units 7,200 units
Direct materials $73.90 per unit $73.90 per unit
Direct labor $56.20 per unit $56.20 per unit
Manufacturing overhead $74.90 per unit $69.90 per unit

The best estimate of the total cost to manufacture 6,700 units is closest to: (Do not round intermediate calculations.)

$1,324,210

$1,355,500

$1,362,205

$1,373,380

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