the fixed manufacturing overhead cost and total fixed cost are same?

Carbaugh Corporation has provided the following production and average cost data for two levels of monthly production volume. The Company produces a single product. Production volume 4,400 units 5,400 units $81.90 per unit $81.90 per unit Direct materials $52.20 per unit $52.20 per unit Direct labor Manufacturing overhead $78.20 per unit $69.20 per unit The best estimate of the total cost to manufacture 5,200 units is closest to: (Do not round intermediate calculations.) O $1,082,960 $1,071785 O $1,065,08o O $1,033179o