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Anderst 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 1,400 units 4,100 units Direct materials $56 per unit $56 per unit Direct labor $51 per unit $51 per unit Manufacturing overhead $75 per unit $56 per unit The best estimate of the total monthly fixed manufacturing cost is: (Do not round round intermediate calculations, round final answer to nearest whole number) a. $40,393 b. $229,600 c. $235,150 d. $105,000

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