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Question(s) / Instruction(s):

Anderton 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                         5,700 unit’s                         7,700 units   

Direct materials                                                $40.20 per unit                  $40.20 per unit   

Direct labor                                         $39.50 per unit                  $39.50 per unit   

Manufacturing overhead             $87.00 per unit                  $65.60 per unit   

The best estimate of the total monthly fixed manufacturing cost is (Do not round your intermediate calculations.):

A.            $495,900

B.            $469,623

C.            $505,120

D.            $854,823

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