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	3,000 units
Direct materials	$13.20 per unit	$13.20 per unit
Direct labor	$14.50 per unit	$14.50 per unit
Manufacturing overhead	$65.40 per unit	$29.40 per unit

The best estimate of the total cost to manufacture 1,200 units is closest to:

$68,520

$100,920

$111,720

$90,120