Tesla, Inc has provided the following data for two levels of monthly production volume. Assume that the company only produces Model 3 vehicles. Production volume Direct materials Direct labor Manufacturing overhead 6,000 units 7,000 units $ 69,600 $ 81,200 $ 39,600 $ 51,200 $ 273,600 294,700 The estimated total monthly fixed manufacturing overhead cost is: Hint: Since both direct materials and direct labor are variable costs, you should only use manufacturing overhead costs in your calculations.