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	$76.90	per unit	$76.90	per unit
Direct labor	$52.20	per unit	$52.20	per unit
Manufacturing overhead	$75.60	per unit	$71.60	per unit

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

$2,627,870

$2,659,160

$2,677,040

$2,665,865