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 volume11,600units12,600unitsDirect materials$94.70per unit$94.70per unitDirect labor$27.60per unit$27.60per unitManufacturing overhead$77.60per unit$73.60per unit

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