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

Product Volume: 6000 units 7000units

Direct Materials: $340200 $396900

Direct labor: $81000 $94500

Manufacturing Overhead: $10003200 $1015000

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

A. 82.00

B. 70.20

C. 56.70

D. 11.80