Cinram Machines Has the Following Estimates for Its New Gear

Cinram Machines has the following estimates for its new gear assembly project: price = $1,340 per unit; variable costs = $348 per unit; fixed costs = $5.1 million; quantity = 82,000 units.Suppose the company believes all of its estimates are accurate only to within ± 5 percent.What value should the company use for its total variable costs when performing its best-case scenario analysis?

A) $26,578,064
B) $28,464,660
C) $28,536,000
D) $28,802,130
E) $30,864,538