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 3000 units 4000 units direct materials $76.70 per unit $76.70 per unit direct labor $39.70 per unit $39.70 per unit manufacturing overhead $94.80 $76.30 The best estimate of the total monthly fixed manufacturing cost is: $222,000 $284,000 $305,200 $633,600