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:

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

1,000 units $15.70 per unit $51.00 per unit S47.70 per unit 2,000 units $15.70 per unit S51.00 per unit S34.90 per unit Production volume. Direct materials... Direct materia. Direct labor.. Manufacturing overhead