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	11,800	units	12,800	units
Direct materials	$77.90	per unit	$77.90	per unit
Direct labor	$55.20	per unit	$55.20	per unit
Manufacturing overhead	$73.90	per unit	$68.90	per unit

The best estimate of the total cost to manufacture 12,400 units is closest to: (Do not round intermediate calculations.)

$2,546,280

$2,535,105

$2,497,110

$2,528,400