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 $3,000$ units $4,000$ units

Direct materials $ $86\mathrm{.}30$ per unit $ $86\mathrm{.}30$ per unit

Direct labor $ $26\mathrm{.}40$ per unit $ $26\mathrm{.}40$ per unit

Manufacturing overhead $ $75\mathrm{.}90$ per unit $ $60\mathrm{.}40$ 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

$$126\mathrm{.}60$

$$112\mathrm{.}70$

$$13\mathrm{.}90$

$$86\mathrm{.}30$