Cinram Machines has the following estimates for its new gear assembly project: price = $1,340 per unit; variable costs = $348 per unit; fixed costs = $5.1 million; quantity = 82,000 units. Suppose the company believes all of its estimates are accurate only to within 5 percent. What value should the company use for its total variable costs when performing its best-case scenario analysis? a)$26,578,064 b)$28,464,660 c)$28,536,000 d)$28,802,130 e)$30,864,538