Babuca 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	15,300	units	17,000	units
Direct materials	$931,770		$1,035,300
Direct labor	$344,250		$382,500
Manufacturing overhead	$1,011,500		$1,036,150

The best estimate of the total variable manufacturing cost per unit is: (Do not round intermediate calculations.)

$89.55

$83.40

$87.20

$97.90