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: 
The best estimate of the total cost to manufacture 2,200 units is closest to: (Round your intermediate calculations to 2 decimal places.)
Definitions:
Net Present Value
A method used in capital budgeting to analyze the profitability of a projected investment or project by calculating the difference between the present value of cash inflows and outflows.
Present Value Factors
Factors used in discounting future cash flows to determine their present value, helping in the assessment of the value of investments today.
Compound Interest
is the interest on a loan or deposit calculated based on both the initial principal and the accumulated interest from previous periods.
Internal Revenue Code
The Internal Revenue Code refers to the comprehensive set of tax laws and regulations enforced by the United States federal government, covering income, corporate, and estate taxes.
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