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 12,400 units 13,400 units
Direct materials $77.90 per unit $77.90 per unit
Direct labor $50.20 per unit $50.20 per unit
Manufacturing overhead $77.60 per unit $73.60 per unit
The best estimate of the total cost to manufacture 13,200 units is closest to: (Do not round intermediate calculations.)