Davis Corporation has provided the following production and total cost data for two levels of monthly production volume. The company produces a single product. 
The best estimate of the total monthly fixed manufacturing cost is:
Definitions:
Operating Cash Flow
A measure of the cash generated by a company's normal business operations.
Amortization
The process of gradually writing off the initial cost of an asset over a period, typically for intangible assets such as patents or goodwill.
Intangible Assets
Long-term assets that are used in the operations of a business, are not held for sale, and are without physical qualities.
Spreadsheet Method
A computational approach that utilizes a software program or application designed for organizing, calculating, and managing data in columns and rows.
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