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		1,120	units		3,220	units
Direct materials	$	32.10	per unit	$	32.10	per unit
Direct labor	$	41.40	per unit	$	41.40	per unit
Manufacturing overhead	$	66.50	per unit	$	33.50	per unit

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

a. $15.90

b. $89.40

c. $73.50

d. $32.10