Bakan Corporation has provided the following production and average cost data for two levels of monthly production volume The company produces usine product Production volume Direct materials Direct labor Manufacturing overhead 11.900 units $94.70 per unit $ 23.60 per unit $79.30 per unit 12,900 units $94.70 per unit $ 23.60 per unit $ 74.30 per unit The best estimate of the total variable manufacturing cost per unit is (Round your intermediate calculations to 2 decimal places.) Multiple Choice S169.00 50 20 ST 30