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 5,900 units $97.70 per unit $26.60 per unit $79.60 per unit 6,900 units $97.70 per unit $26.60 per unit $ 73.60 per unit The best estimate of the total variable manufacturing cost per unit is: (Round your Intermediate calculations to 2 decimal places.) Multiple Choice O $171.30 O $124.30 $162.50 O $182.90