Caterpillar' executive Manager has requested a quick estimate of the production supplies needed for the TALABAY for the month of December when production is planned to be 470,000 units to meet the desired ending inventory needs and sales of 475,000 units. Caterpillar's budget analyst has the following actual data for the last 3 months: Month Production in Units Manufacturing Supplies August 450,000 $723,060 September 540,000 853,560 November 480,000 766,560 Q: Using these data and the high-low method to develop a cost estimating equation, the estimate of needed manufacturing supplies for December would be