MyPhone, Inc. uses the product cost method of applying the cost-plus approach to product pricing. The costs of producing and selling 5,380 cell phones are as follows: Variable costs per unit: Line Item Description Amount Direct materials $87 Direct labor 38 Factory overhead 27 Selling and administrative expenses 20 Total variable cost per unit $172 Fixed costs: Line Item Description Amount Factory overhead $200,000 Selling and administrative expenses 71,600 what is the total manufacturing cost