Gambarini Corporation is a wholesaler that sells a single product. Management has provided the following cost data for two levels of monthly sales volume. The company sells the product for $213.90 per unit.

Sales volume (units)	9,000	10,370
Cost of sales	$747,000	$860,710
Selling and administrative costs	$615,300	$645,440

The best estimate of the total monthly fixed cost is:

$417,300

$1,408,260

$1,506,150

$1,362,300