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	6,000	units	8,500	units
Direct materials	$341,400		$483,650
Direct labor	$87,000		$123,250
Manufacturing overhead	$1,005,400		$1,040,150

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

	$75.20
	$85.30
	$77.55
	$71.40