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 12,400 units $ 95.70 per unit $26.60 per unit $ 78.30 per unit 13,400 units $ 95.70 per unit $ 26.60 per unit $ 66.30 per unit The best estimate of the total variable manufacturing cost per unit is: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $162.00 $139,00