Use the following information to answer this question. Callaham Corporation is a wholesaler that sells a single product. Management has provided the following cost data for two levels of monthly sales volume. The company sells the product for $115.80 per unit. Sales volume (units) 4,000 5,000 Cost of sales $338,000 $422,500 Selling and administrative costs $89,600 $106,000 The best estimate of the total monthly fixed cost is