Babuca Corporation has provided the following production and total cost data for two levels of monthly production volume. The company produces a single product. Production volume Direct materials. Direct labor Manufacturing overhead $1,712,450 $1,642,520 7,700 units $1,665,830 $1,572,590 $472,010 $157,850 $1,005,700 9,000 units $551,700 $184,500 The best estimate of the total cost to manufacture 8,000 units is closest to: (Do not round intermediate calculations.) $1,030,530

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Manufacturing Costs

Manufacturing cost is the total cost of procuring or producing a product. In other words, the manufacturing cost is the cost that an individual or business owner undertakes for the manufacturing of goods.