Bakan Corporation has provided the following production and average cost data for two levels of monthly production volume The company produces a single product Production volume Direct materials Direct labor Manufacturing overhead 5,200 units $ 85.40 per unit $31.60 per unit $ 74.40 per unit 6,200 units $ 85.40 per unit $ 31.60 per unit $ 68.48 per unit The best estimate of the total variable manufacturing cost per unitis (Round your intermediate calculations to 2 decimal places.) Laurant Corporation uses the FIFO method in its process costing system. Department A is the first stage of the company's production process. The following information is available for conversion costs for the month of May for Department A Work in process, beginning (48% complete with respect to conversion costs) Started in May Completed in May and transferred to Department B Work in process, ending (30% complete with respect to conversion costs) Units 6,000 52,000 47,000 11, eee The equivalent units of production for conversion costs for the month is closest to