Baker Corporation has provided the following production and total cost data for two levels of monthly production volume. The company produces a single product. Production volume Direct materials Direct labor Manufacturing overhead 9,500 units $651,700 $156,750 $1,009,000 11,000 units $754,600 $181,500 $1,032,400 The best estimate of the total variable manufacturing cost per unit is: (Do not round intermediate calculations.) $85.10 $100.70 $91.25 $88.90 13