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	6,100	units	9,000	units
Direct materials	$389,180		$574,200
Direct labor	$137,250		$202,500
Manufacturing overhead	$1,012,000		$1,075,510

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

	$90.10
	$86.30
	$92.45
	$108.20