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		1,100	units		3,100	units
Direct materials	$	31.00	per unit	$	31.00	per unit
Direct labor	$	40.30	per unit	$	40.30	per unit
Manufacturing overhead	$	64.00	per unit	$	32.00	per unit

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

A) $71.30

B) $85.70

C) $14.40

D) $31.00