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	8,100	units	9,000	units
Direct materials	$494,910		$549,900
Direct labor	$109,350		$121,500
Manufacturing overhead	$1,008,500		$1,019,480

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

$80.75

$74.60

$78.40

$86.80