31 . 0038.54) Help Save & Ex Submi Bakan 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 7,600 units Direct materials Direct labor Manufacturing overhead i 6,600 units $ 95.70 per unit $ 95.70 per unit $ 30.60 per unit 70.90 per unit $ 30.60 per unit $65.90 per unit The best estimate of the total variable manufacturing cost per unit is: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $161.60 $126.30 $159.20 remind a clock