Gambino 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 $167.60 per unit.

Sales volume (units)		7,600		8,600
Cost of sales	$	587,480	$	664,780
Selling and administrative costs	$	431,800	$	444,200

The best estimate of the total monthly fixed cost is:

a. $1,108,980

b. $1,064,130

c. $337,560

d. $1,019,280