Farac Corporation has provided the following production and total cost data for two levels of monthly production volume. The company produces a single product Production volume Direct materials: 4,000 units $208,800 5,000 units $261,000 $119,200 $149,000 Manufacturing overhead $319,200 $329,500 Direct labor The best estimate of the total cost to manufacture 4.300 units is closest to: (Round your intermediate calculations to 2 decimal places.)