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		1,140	units		4,140	units
Direct materials	$	32.30	per unit	$	32.30	per unit
Direct labor	$	41.60	per unit	$	41.60	per unit
Manufacturing overhead	$	66.00	per unit	$	36.00	per unit

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

$73.90

$98.50

$24.60

$32.30