Baker 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		1,190	units		4,690	units
Direct materials	$	32.80	per unit	$	32.80	per unit
Direct labor	$	42.10	per unit	$	42.10	per unit
Manufacturing overhead	$	67.00	per unit	$	27.00	per unit

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

$32.80

$13.40

$88.30

$74.90