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 1,110 units 2,610 units Direct materials $ 32.00 per unit $ 32.00 per unit Direct labor $ 41.30 per unit $ 41.30 per unit Manufacturing overhead $ 65.00 per unit $ 35.00 per unit

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

$86.10

$12.80

$73.30

$32.00