Farmington 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 Direct labor Manufacturing overhead 6,000 units $ 195,000 per unit $ 113,400 per unit $ 913,200 per unit 7,000 units $ 227,500 per unit $ 132,300 per unit $ 931,700 per unit The best estimate of the total cost to manufacture 6,300 units is closest to: $1,222,515 $1,162,350 $1,282,680 $1,242,570