Baker Corporation has provided the following production and average cost data for two levels of monthly producten volume. The company Production volume. Direct materials. Direct labor... Manufacturing overhead. 1,000 units $30.90 per unit $40.20 per unit $64.60 per unit 3,000 units 530.90 per unit 540.20 per unit $33.80 per unit The best estimate of the total variable manufacturing cost per unit is. None of these answers are correct. $18.40 $30.90 $89.50 $71.10