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		1,150	units		3,650	units
Direct materials	$	32.40	per unit	$	32.40	per unit
Direct labor	$	41.70	per unit	$	41.70	per unit
Manufacturing overhead	$	66.20	per unit	$	36.20	per unit

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

$32.40

$96.50

$74.10

$22.40