Davis Corporation had provided the following production and total cost data for two levels of monthly production volume. The company produces a single product.

Production volume - 1000 units Direct materials - $44,200 Direct labor - $37,300 Manufacturing Overhead - $48,500

Production volume - 2000 units Direct materials - $88,400 Direct labor - $74,600 Manufacturing Overhead - $62,200

The best estimate of the total monthly fixed manufacturing cost is : Show work.