2 Corporation has provided the following production and average cost data for two levels of monthly production volume. The com Single product Production volume Direct materials Direct labor Manufacturing overhead 4,700 units 5,700 units $96.70 per unit $96.70 per unit $30.60 per unit $30.60 per unit $73.30 per unit $68.30 per unit The best estimate of the total variable manufacturing cost per unit is: (Round your intermediate calculations to 3 decimal Multiple China