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 4,400 units 5,400 units Direct materials $77.90 per unit $77.90 per unit Direct labor $50.20 per unit $50.20 per unit Manufacturing overhead $74.30 per unit $68.30 per unit The best estimate of the total cost to manufacture 5,100 units is closest to: (Do not round intermediate calculations.)