production and average cost data for two levels of monthly production volume. The company produces a single product. 12,400 units Production volume 13,400 units $76.90 per unit $52.20 per unit Direct materials $76.90 per unit Direct labor $52.20 per unit Manufacturing overhead $70.60 per unit $75.60 per unit The best estimate of the total cost to manufacture 13,200 units is closest to: (Round your intermediate calculations to 2 decimal places.) Select one: a. $2,648,440 b. $2,665,865 o o o c. $2,677,040 d. $2,659,160 lo