Cinram Machines has the following estimates for its new gear assembly project price = $1,870 per unit, variable costs = $949 per unit, fixed costs = $1.4 million, quantity = 42,000 units. Suppose the company believes all of its estimates are accurate only to within plusminus 3 percent what value should the company use for its total variable costs when performing its best-case scenario analysis? $38,578,064 $39,822,128 $40.864538 $41,802.137 $38,216,051