The following production and average cost data for two levels of monthly production volume have...

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Accounting

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

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