Chun SARL had the following costs at the stated production volumes: Production volume: 1,600 5,400 Direct material: $9,280 $31,320 Direct labor: $24,480 $82,620 Manufacturing overhead: $522,717 $604,417 Part A: The best estimate of fixed manufacuring cost for Chun SARL is: $637,417 $488,317 $718,357 $556,477 Part B: The best estimate of variable manufacuring cost per unit for Chun SARL is: $42.60 $21.10 $5.80 $21.50 $36.80 Part C: The best estimate of Chun SARL's total manufacuring cost at a level of 3,900 is: $1,356, 413 $518,813 $937,613 $654,457