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 9,100 units 10,100 units $ 94.70 per unit $ 94.70 per unit $ 28.60 per unit $ 28.60 per unit $ 71.80 per unit $ 67.80 per unit The best estimate of the total variable manufacturing cost per unit is: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $123.30 $154.70 $159.20 $165.30