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

Production volume	6,100	units	7,100	units
Direct materials	$97.70	per unit	$97.70	per unit
Direct labor	$24.60	per unit	$24.60	per unit
Manufacturing overhead	$78.90	per unit	$72.90	per unit

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

- $122.30

- $158.60

- $182.30

- $170.60