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	8,800	units	9,800	units
Direct materials	$ 99.70	per unit	$ 99.70	per unit
Direct labor	$ 29.60	per unit	$ 29.60	per unit
Manufacturing overhead	$ 73.70	per unit	$ 69.70	per unit

The best estimate of the total variable manufacturing cost per unit is: (Round your intermediate calculations to 2 decimal places.)