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

$\backslash$table$[[$Production volume,$8,500,$units,$9,500$ units$],[$Direct materials,$$97\mathrm{.}70,$per unit,$$97\mathrm{.}70$ per unit$],[$Direct labor,$$27\mathrm{.}60,$per unit,$$27\mathrm{.}60$ per unit$],[$Manufacturing overhead,$$72\mathrm{.}30,$per unit,$$68\mathrm{.}30$ per unit$]]$

The best estimate of the total varlable manufacturing cost per unit Is: $($Round your Intermedlate calculations to $2$ decimal places.$)$

Multiple Cholce

$$17270$

$$125\mathrm{.}30$

$$159\mathrm{.}60$

$$166\mathrm{.}00$