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 volume5,300units6,300unitsDirect materials$96.70per unit$96.70per unitDirect labor$24.60per unit$24.60per unitManufacturing overhead$78.20per unit$71.20per unit

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

Garrison 16e Rechecks 2017-08-04

Multiple Choice

• $167.90
• $177.40
• $155.40
• $121.30