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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    4,100 unit’s        6,100 units   
Direct materials    $38.60 per unit        $38.60 per unit   
Direct labor            $37.90 per unit        $37.90 per unit   
Manufacturing overhead  $87.90 per unit        $65.30 per unit   
The best estimate of the total monthly fixed manufacturing cost is
a)    $360,390
b)    $282,613
c)    $398,330
d)    $667,813

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