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 5,300 units $91.70 per unit $27.60 per unit $80.80 per unit 6,300 units $91.70 per unit $27.60 per unit $70.80 per unit The best estimate of the total variable manufacturing cost per unit is: (Round your intermediate calculations to 2 decimal places.)