Baker Corporation has provided the following production and total cost data for two levels of monthly production volume. The company produces a single product.

Prodution volume	13,900 units	15,000 units
Direct materials	$813,150	$877,500
Direct labor	$215,450	$243,500
Manufacturing overhead	$1,011,500	$1,024,150

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

a) $74.00

b) $85.50

c)$80.15

d) $77.80