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P. The following production and average cost data for two levels of monthly production volume have been supplied by a company that produces a single product: Production volume 1,000 units 2,000 units Direct materials S15.70 per unit S15.70 per unit Direct labor S51.000 per unit S51.00 per unit Manufacturing overhead S47.70 per unit S34.90 per unit The best estimate of the total cost to manufacture 1.200 units is closest to