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		5,000	units		6,000	units
Direct materials	$	103,500		$	124,200
Direct labor	$	282,500		$	339,000
Manufacturing overhead	$	667,000		$	679,800

The best estimate of the total variable manufacturing cost per unit is: (Round your intermediate calculations to 2 decimal places.)

Multiple Choice

• $90.00

• $77.20

• $12.80

• $20.70