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 6,000 units 7,000 units Direct materials $77.90 per unit $77.90 per unit Direct labor $51.20 per unit $51.20 per unit Manufacturing overhead $73.40 per unit $65.30 per unit The best estimate of the total cost to manufacture 6,700 units is closest to: (Do not round intermediate calculations.)

A) $1,334,940

B) $1,285,770

C) $1,323,765

D) $1,317,060