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Cardiv Corporation has provided the following production and average cost data for two levels of monthly production volume. The company produces a single product. Production

Cardiv 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 6,400 units 7,400 units
Direct materials $76.90 per unit $76.90 per unit
Direct labor $53.20 per unit $53.20 per unit
Manufacturing overhead $79.30 per unit $72.30 per unit

The best estimate of the total cost to manufacture 6,900 units is closest to: (Do not round intermediate calculations.)

$1,436,840

$1,425,665

$1,387,670

$1,418,960

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