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 10,000 units 12,000 units Direct materials $614,000 $736,800 Direct labor $185,000 $222,000 Manufacturing overhead $1,008,300 $1,042,500 The best estimate of the total variable manufacturing cost per unit is: (Do not round intermediate calculations.)