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 $5,200$ units $6,200$ units

Direct materials $ $85\mathrm{.}40$ per unit $ $85\mathrm{.}40$ per unit

Direct labor $ $31\mathrm{.}60$ per unit $ $31\mathrm{.}60$ per unit

Manufacturing overhead $ $74\mathrm{.}40$ per unit $ $68\mathrm{.}40$ per unit

The best estimate of the total variable manufacturing cost per unit is:

Note: Round your intermediate calculations to $2$ decimal places.

Group of answer choices

$$159\mathrm{.}40$

$$154\mathrm{.}20$

$$117\mathrm{.}00$