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 $208.90 per unit.

The best estimate of the total monthly fixed cost is:

A) $1,556,410

B) $1,494,460

C) $379,300

D) $1,448,500

Sales volume (units) Cost of sales 0,800 $831,600 $616,900 11,890 $915,530 $640,880