Baker Corporation has provided the followlng production and average cost data for two levels of monthly production volume. The company produces a single product. 3,790 units Prodluction volume Direct materials Direct labor Manufacturing overhead 1,090 units $ 31.80 per unit 41.10 per unit 64.00 per unit $ 31.80 per unit 4110 per unit 3700 per unit The best estlmate of the total varlable manufacturing cost per unlt Is: O $99.00 $26.10 O $31.80 O $72.90 References