Baker Corporation has provided the following production and average cost data for two levels of monthly production volume. The company produces a single product. 1.030 units 4,030 units Production volume 31.20 per unit 31.20 per unit 40.50 per unit $35.00 per unit Direct materials $ 40.50 per unit Direct labor $ 65.00 per unit Manufacturing overhead f the total variable manufacturing cost per unit is: The best estimate $96.40 O $24.70 O $71.70 $31.20