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..... Direct materials... Direct labor.... Manufacturing overhead, 1,000 units $13.20 per unit $14.50 per unit $65.40 per unit 3,000 units $13.20 per unit $14.50 per unit $29.40 per unit The best estimate of the total monthly fixed manufacturing cost is: O $65,400 $88,200 $93.100 $54,000