8 Eddins Corporation has provided the following production and total cost data for two levels of monthly production volume. The company produces a single product Production volume 4,000 units 5,000 units Direct materials $89,200 $111,500 e Direct labor $64,4004 $80,50044 A Manufacturing overhead $292,8004 $314,500 The best estimate of the total variable manufacturing cost per unit is: (a) $21.70 (b) $60.10 $88.404 (d) None of the above