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Bakker Corporation has provided the following production and average cost data for two levels of monthly production volume. The company produces a single product.

Production volume	11,400	units	12,400	units
Direct materials	$91.70	per unit	$91.70	per unit
Direct labor	$24.60	per unit	$24.60	per unit
Manufacturing overhead	$74.20	per unit	$69.20	per unit

The best estimate of the total variable manufacturing cost per unit is:

a	$116.30
b	$128.50
c	$148.50
d	$160.90 which is correct?